Montenegro’s Tax Administration conducted 1,476 inspections between 1 May and 16 July, identifying irregularities at 213 taxpayers, according to data from the summer enforcement campaign. The inspections found non-compliance at approximately 14.4 per cent of inspected businesses. Authorities issued 327 infringement orders with total nominal penalties of €1,132,550.
Payments collected and temporary closures imposed
A total of 106 offenders accepted responsibility and exercised the legal option to pay half of the assessed penalty amount. Through this mechanism, the Tax Administration collected €255,800 in actual payments. During the inspection period, authorities also imposed temporary operating bans on 22 businesses.
Focus on seasonal business activities
The inspection campaign targets sectors with increased summer revenues, with controls focused on turnover reporting, fiscal receipt issuance, employee registration and compliance with other tax obligations. The Tax Administration’s activities cover businesses operating during the tourism season, when economic activity increases across sectors linked to visitor demand.
The results of the inspections showed continued instances of non-compliance despite the implementation of electronic fiscalisation measures and repeated seasonal monitoring activities.
