With the start of the summer tourist season, Montenegro’s Tax Administration has intensified inspections to ensure tax compliance and curb the gray economy. From May 1 to July 27, a total of 1,979 inspections were carried out across the country, focusing on fiscal discipline.
During this period, 355 irregularities were identified, resulting in 492 misdemeanor charges and fines totaling €1,473,100. So far, €391,690 (55%) has been collected, mainly from taxpayers who paid within the legal 8-day window for reduced penalties.
Eighteen businesses were temporarily banned from operating due to serious violations.
A growing issue has been the frequent cancellation of taxable transactions through corrective invoices, which may be used to underreport revenue and evade taxes. Although invoice corrections are legally allowed for genuine mistakes, the Tax Administration will continue to closely monitor this practice through data analysis.
Authorities urge taxpayers to fulfill their obligations voluntarily—reporting income, submitting required filings, and paying taxes on time. Citizens are encouraged to report any irregularities via the hotline (19707) or the “Be Responsible” platform.
