Tax and FinancePoreska uprava
Tax Authorities in Montenegro Conduct Intensive Inspections During Summer Tourist Season
Source: Poreska uprava
Montenegro's tax authorities have intensified their inspections during the summer tourist season, focusing on high-risk activities to combat informal economy, protect the budget, and ensure equal business conditions for all economic entities.
The tax authorities in Montenegro have been conducting intensive inspections during the summer tourist season, with a focus on high-risk activities. The goal is to combat informal economy, protect the budget, and ensure equal business conditions for all economic entities. In the period from May 1 to July 8, 2026, the tax inspectors have conducted a total of 1,129 inspections across Montenegro. The inspections have revealed that 177 tax obligors have not fully complied with tax regulations. As a result, 267 fines have been issued, totaling €910,800. The most common violations were found in Budva, Ulcinj, Bar, and Herceg Novi, with the smallest number of violations recorded in Kotor and Cetinje. The majority of the violations relate to tax obligors operating in the hospitality industry.