Montenegro has opened an international procurement process for the development of a national VAT Information Exchange System (VIES) platform, creating the digital foundation required for VAT data exchange with European Union tax authorities from the first day of EU membership. The Montenegro Tax Administration is the contracting authority, while the procurement process is being managed through the Technical Service Unit of the Ministry of Finance under the planned SMART Tax Project.
Montenegro has applied for World Bank financing for the programme and plans to use part of the future loan proceeds to fund the contract. The procurement covers the design, development, integration, conformity testing, commissioning and initial warranty-period operation of the VIES National Solution and EU Tax-Systems Integration Information System. The selected supplier will have 15 months to complete implementation at the Tax Administration headquarters in Podgorica and at other designated locations across Montenegro.
Tender seeks international tax technology provider
The tender was published on August 4, 2026, with submission deadlines set for September 14, 2026 at 10:00 local time. The contract value has not been disclosed. Qualification requirements indicate that Montenegro is seeking a supplier with international experience in tax technology systems, rather than a standard local software provider.
Applicants must demonstrate participation as a prime supplier, management contractor, joint-venture member or subcontractor in at least two relevant contracts completed during the previous five years, with each contract valued at a minimum of €700,000. At least one reference project must involve an information system developed for a tax administration. A second reference must demonstrate integration with an EU tax platform, the European Commission’s Common Communication Network (CCN), its successor CCN2, VIES or a comparable secure cross-border administrative data-exchange environment.
A single contract may satisfy both reference requirements. Technical criteria will account for 60% of the evaluation score, while financial criteria will represent 40%. The evaluation structure places greater emphasis on technical capability, integration experience, implementation management and knowledge of EU tax infrastructure. No contract payments are planned before March 2027, when anticipated World Bank financing is expected to become available. The financing timetable means implementation will depend on the approval and disbursement schedule of the planned SMART Tax loan arrangement.
System designed for EU accession requirements
The planned delivery timeline is linked to Montenegro’s objective of completing EU accession preparations by 2028. If the contract is signed and financing becomes available during 2027, the 15-month implementation period could allow the platform to become operational during 2028. The VIES connection must be tested, secured and operational before Montenegro enters the EU VAT territory.
VIES is the European Union system used for exchanging information on businesses registered for value-added tax and for verifying VAT identification numbers involved in cross-border transactions. The system enables tax administrations and companies to confirm whether businesses are registered for VAT in another EU member state. VIES does not operate as a single central database containing all European taxpayers. Instead, it connects national VAT databases and retrieves information from the relevant country when a verification request is submitted.
Montenegro’s national solution will therefore need to receive and respond to requests from other administrations while exchanging information through the EU’s secure administrative network. The planned platform extends beyond a VAT-number verification service. It will establish a technical base for additional EU tax-information exchange systems using similar cybersecurity, connectivity and operational frameworks.
Integration with national tax databases required
The selected supplier will need to integrate the new platform with Montenegro’s existing taxpayer register, VAT records, identification systems and tax administration applications. Data quality will be a key requirement, including accurate taxpayer records, business identifiers and updated VAT status information. Before commissioning, the project will require data cleansing, mapping and reconciliation activities.
The Tax Administration will need procedures for dataset ownership, automated validation, discrepancy correction and controlled migration while preserving audit records. Cybersecurity will represent another important component of the system. The platform will handle commercially sensitive and personal information while enabling international data exchange. Required security functions include secure authentication, encryption, role-based access control, activity logging, incident detection, business continuity measures and disaster recovery capabilities.
The system will also need full traceability of data requests and responses, recording which user or institution accessed information, when requests were submitted, what data was returned and whether exchanges were completed successfully. These records will support compliance monitoring, fraud investigations, audits and dispute resolution related to cross-border transactions.
Impact expected across business operations
The VIES platform will affect companies engaged in international trade with EU partners. Businesses will need VAT identification details that can be verified through the European network, while inaccurate registration information, company details or tax status records could affect invoicing and cross-border transactions. Exporters, importers, logistics companies, online retailers, professional-services firms and tourism businesses will need to align accounting systems, customer records and compliance procedures with Tax Administration data.
The project follows Montenegro’s existing digital tax reforms, including electronic fiscalisation, which introduced electronic transmission of transaction information to tax authorities. The VIES system represents a further stage of digital transformation by connecting Montenegro’s tax administration with EU single-market infrastructure.
The initiative also coincides with broader EU reforms under the VAT in the Digital Age framework, which are moving European tax systems towards expanded digital reporting, stronger transaction controls and updated VIES architecture. The tender’s focus on reusable infrastructure is intended to ensure that the system can adapt to future EU reporting requirements and data-exchange models.
Procurement includes operational and transparency requirements
The winning supplier will also be responsible for supporting institutional readiness. Tax officials will need training to manage the platform, control access rights, handle international requests, investigate exceptions and maintain operational continuity. Technical documentation, operational procedures and knowledge transfer will be required to reduce long-term dependence on the supplier.
The procurement process requires disclosure of the successful bidder’s beneficial ownership as part of the contract-award notice, in line with World Bank procurement rules. Proposals must be submitted physically, as electronic procurement is not permitted.
Bids must include a proposal-securing declaration. Technical proposals will be opened first, while financial offers will remain sealed until the second evaluation stage. The planned VAT Information Exchange System will become part of Montenegro’s economic and administrative infrastructure, determining whether companies and the Tax Administration can transition into the EU VAT framework without disruptions once membership begins.
