Since 1 January 2021, Montenegrin businesses sign each fiscal invoice electronically and send it to the Tax Administration in real time through the fiscal service. The administration records it and returns a unique invoice identification code, which is printed on the invoice with the issuer's own code. The rules cover cash, card and bank transfer payments, so sales between businesses are fiscalised too. Klarbon support is planned, not available yet.
What is on a fiscal invoice?
| Field | Holds |
|---|---|
| VAT invoice data | everything the VAT law requires on an invoice |
| Fiscal invoice number | invoice number, business premises, electronic payment device and calendar year |
| Time of issue | hour and minute |
| Operator code | the person who issued the invoice, linked to their personal identification number |
| Issuer identification code | generated by the business's software |
| Unique invoice identification code | generated by the Tax Administration |
| Payment method | cash, card, bank transfer or other |
| Payment due date | if the invoice is not paid on issue |
| Buyer's tax identification number | for sales between businesses |
| Property | Value |
|---|---|
| Signature | electronic signature certificate from a certification service provider |
| Transmission | the fiscal service, in real time, over a permanent internet connection |
| Offline rule | send invoices issued without the unique code within two days |
| Registration first | business premises, 24 hours before use, and the software maker and maintainer |
| Law | Official Gazette of Montenegro 46/19, 73/19 and 8/21, applied from 1 January 2021 |
The law sets the invoice content and the procedure; the Ministry of Finance sets the message structure and security in rulebooks (consolidated law).
Fiscal invoice or EN 16931 e-invoice?
| Montenegrin fiscal invoice | EN 16931 e-invoice | |
|---|---|---|
| Sent to | the Tax Administration, before the buyer | the buyer |
| Signed | always, with an electronic signature | not required by the standard |
| Code from the tax authority | yes, the unique invoice code | no |
| Sales to consumers | included | the EN 16931 model does not by itself determine national B2C requirements |
What does Klarbon do with Montenegrin fiscal invoices?
Reading them is planned, not available yet. Klarbon does not fiscalise invoices, sign them or connect to the Tax Administration. Klarbon opens supported UBL 2.1 and CII D16B invoices in the invoice viewer.
Related
- E-invoicing in Montenegro
- Invoice and bank format glossary
- Help centre
- E-invoicing by country
- Klarbon home
Frequently asked questions
What is electronic fiscalisation in Montenegro?
The procedure under the Law on Fiscalisation in the Trade of Goods and Services, applied since 1 January 2021. A business signs each fiscal invoice with an electronic signature certificate and sends it to the Tax Administration through the fiscal service in real time, over a permanent internet connection.
Does it cover invoices between businesses?
Yes. The law covers both cash payments, including card payments, and non-cash payments by bank transfer. For sales between businesses the fiscal invoice carries the buyer's tax identification number.
What codes are printed on a fiscal invoice?
Two. The issuer's identification code, generated by the business's software, and the unique invoice identification code, generated by the Tax Administration when it records the invoice.
What happens if the internet connection fails?
The business may issue invoices with its own identification code but without the unique invoice code. It must restore the connection and send those invoices within two days, and the Tax Administration then assigns their unique codes.