Montenegro
MEMontenegro fiscalises every cash and non-cash invoice in real time with the Tax Administration, while a central e-invoicing system based on Serbia’s platform is still being prepared.
Guide reviewed .
Invoicing and electronic documents
Electronic fiscalisation (EFI)
The Tax Administration’s fiscalisation service. Taxpayers send each cash and non-cash invoice to it in real time and receive a unique invoice identifier (JIKR) that is printed on the invoice. It is a reporting service, not an invoice-delivery network.
Tax Administration fiscalisation messages · Official source: Tax Administration of Montenegro · fiscalisation service functional specification v4.2 (English)
Self-care EFI portal (SEP)
The Tax Administration’s self-service portal. Non-cash invoices, but not cash invoices, can be fiscalised there.
Web portal · Official source: Tax Administration of Montenegro · fiscalisation service functional specification v4.2 (English)
Planned central e-invoicing platform
Serbia assigned Montenegro a three-year, free licence for its centralised e-invoicing platform for sending, managing and storing e-invoices. No Montenegrin go-live date has been published.
Not yet published · Official source: Government of Serbia · licence for the e-invoice platform assigned to Montenegro
Today, the obligation in Montenegro is fiscalisation, not structured e-invoicing. Every invoice, cash or non-cash, must be reported to the Tax Administration in real time and carry the identifier it returns. The invoice can then go to the customer on paper or, with their agreement, electronically. See the Tax Administration’s fiscalisation page for the specifications and the self-care portal.
A central e-invoicing platform based on Serbia’s system is planned, but no law or start date has been published. Its scope and technical rules will only be known once the procurement and legislation are published.
Legal guide
B2B · business invoices
No e-invoicing obligation found in the sources reviewedThe Tax Administration’s fiscalisation guidance requires non-cash invoices to be fiscalised, but lets the seller issue them on paper or electronically, with the customer’s agreement for electronic delivery.
Official source: Tax Administration of Montenegro · fiscalisation service functional specification v4.2 (English)B2G · public-sector invoices
No e-invoicing obligation found in the sources reviewedThe Tax Administration’s fiscalisation pages describe no separate structured e-invoicing duty for invoices to public bodies. Invoices to public bodies are fiscalised like other non-cash invoices.
Official source: Tax Administration of Montenegro · electronic fiscalisationFiscalisation · cash and non-cash invoices
MandatoryEvery taxpayer obliged to issue invoices must fiscalise each invoice under the Law on Fiscalisation in the Trade of Products and Services, so that all issued invoices are recorded in the Tax Administration’s database. Electronic billing devices (ENU) must be registered before they are used to fiscalise invoices.
Official source: Tax Administration of Montenegro · fiscalisation service functional specification v4.2 (English)Planned e-invoicing system
In preparation, no legal dateA September 2026 report quotes the Tax Administration’s director as expecting the e-invoicing tender by the end of 2026. Scope, coverage and timelines depend on the procurement and on legislation not yet adopted.
Official source: Monte Business (news site) · Tax Administration advances towards electronic invoicing
Timeline
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Licence for Serbia’s e-invoicing platform
The finance ministers of Serbia and Montenegro signed a licence assignment agreement for Serbia’s centralised e-invoicing platform, for three years and free of charge.
Official source: Government of Serbia · licence for the e-invoice platform assigned to Montenegro
Peppol in Montenegro
- Directory participants
- 1
- Document families
- 3
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.