Montenegro’s Tax Administration identified irregularities among 213 taxpayers during a seasonal inspection campaign conducted from 1 May to 16 July, with authorities issuing infringement orders carrying total nominal penalties of €1.13 million. During the period, inspectors carried out 1,476 inspections, with irregularities detected at approximately 14.4% of the inspected businesses.
Seasonal controls target tax compliance in tourism sectors
The inspection campaign focused on businesses operating in sectors with increased summer revenues, including activities requiring accurate turnover reporting, issuance of fiscal receipts, employee registration and compliance with other tax obligations. Inspectors issued 327 infringement orders with a combined nominal penalty value of €1,132,550.
A total of 106 offenders accepted responsibility and used the legal option to pay 50% of the assessed penalty, resulting in actual payments of €255,800. Authorities also imposed temporary operating bans on 22 businesses.
Irregularities detected during peak summer activity
The controls were conducted during the main tourism season, when business activity increases significantly across sectors connected with visitor spending. The inspection results showed continued cases of non-compliance despite the introduction of electronic fiscalisation and repeated seasonal enforcement activities. The campaign covered obligations related to revenue reporting, fiscal receipt issuance, employee registration and other tax requirements applicable to businesses operating during the summer period.
Businesses in tourism-related sectors, including hotels, restaurants, retailers and transport operators, are affected by the enforcement measures, as compliance controls target activities where seasonal income increases substantially. Temporary operating bans introduced during the peak months of July and August can directly affect businesses dependent on seasonal revenues, in addition to the financial impact of imposed penalties.
