Tax and FinancePoreska uprava
Tax Authority of Montenegro Increases Inspection Activities During Tourist Season
Source: Poreska uprava
The Tax Authority of Montenegro has increased inspection activities during the tourist season to monitor compliance with tax laws, suppress informal economy, and create equal business conditions for all economic subjects.
The Tax Authority of Montenegro is conducting intensified inspections during the current tourist season to monitor compliance with tax laws, suppress informal economy, and create equal business conditions for all economic subjects. From May 1st to July 30th, 2026, the tax inspectors have conducted 2,096 controls on the entire territory of Montenegro. Non-compliance was detected in 343 taxpayers, resulting in 512 fines totaling €1,781,750. The Law on Offenses Against Taxpayers allows for half of the imposed fine to be paid within eight days. So far, 200 offenders have taken advantage of this possibility, paying a total of €476,550. In cases of severe non-compliance with tax regulations, the tax inspectors have applied temporary bans on business activities for 34 taxpayers.