Since the beginning of the year, tax inspectors in Montenegro have conducted 892 inspections and found irregularities with 115 taxpayers, resulting in fines totaling €637,000. Additionally, 24 businesses were temporarily closed.
In May alone, 270 inspections were carried out, identifying irregularities with 23 taxpayers. This led to the issuance of 39 misdemeanor orders and fines amounting to €142,200, of which €27,420 has been collected. The focus was primarily on hospitality businesses, accounting for 219 inspections, with 9 found in violation—mainly for not issuing fiscal receipts.
Inspectors also targeted companies that failed to file corporate income tax returns. Office audits were conducted for 105 taxpayers, resulting in account freezes for 14 and misdemeanor procedures initiated against 36, bringing in €298,020.
The Tax Administration aims to strengthen communication and trust with taxpayers, encouraging voluntary compliance through proper income reporting, timely tax return submissions, and on-time payments.
