Tax and FinancePoreska uprava
Tax Authority in Montenegro Increases Inspections During Tourist Season
Source: Poreska uprava
The tax authority in Montenegro has increased inspections during the tourist season to monitor compliance with tax laws, suppress informal economy, and create equal opportunities for all businesses.
The tax authority in Montenegro has increased inspections during the tourist season to monitor compliance with tax laws, suppress informal economy, and create equal opportunities for all businesses. In the period from May 1 to July 30, 2026, tax inspectors conducted 2,096 inspections across the entire territory of Montenegro. 343 taxpayers were found to have violated tax laws, resulting in 512 fines totaling €1,781,750. The law allows taxpayers who accept liability to pay half of the fine within eight days. So far, 200 taxpayers have taken advantage of this option, paying a total of €476,550. Tax inspectors have also imposed temporary bans on business activities for 34 taxpayers who have violated tax laws.