From the beginning of May until the end of August 2025, tax inspectors in Montenegro conducted 3,123 compliance checks on taxpayers and identified irregularities in 567 cases. This resulted in 752 fines totaling €2.3 million.
Of the total fines, €1.9 million was due, with €881,200 collected, representing 47.4 percent of the total. Collected fines include those paid within eight days, allowing for a one-third reduction under the Law on Offenses. Additionally, 26 businesses received bans on their activities.
During the summer tourist season, inspections of private accommodation providers were intensified, with 200 checks performed and 103 irregularities identified, resulting in €213,000 in fines.
Common tax violations included operating without a permit, failure to record revenue properly, avoiding employment contracts and tax contributions, and late registration of businesses or employees.
The Tax Administration stated that inspectors will continue rigorous controls under the Law on Tax Administration to combat the informal economy, strengthen tax discipline, and protect public interest.
