Fiscal subject related
This means that an e-receipt needs to meet the following conditions:
- Be unambiguously marked, based on which an individual e-receipt can be unequivocally identified.
- Contain a unique feature through which the creator of the document can be unequivocally identified.
- Have information integrity and guarantee the inviolability of the electronic document.
- Provide access to the content of the e-receipt.
- Be in the form of a record that allows easy reading of the content.
So, for a receipt to be considered an e-receipt, it should be issued and received in any electronic format, through an electronic cash register (ENU). In Montenegro, this is a hardware device with installed software that supports real-time creation, sending, and receiving messages about fiscal receipts with the Tax Authority by using the fiscal service.
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