E-receipts are a new trend in the retail sector. But regulations are not always so clear in terms of how they can be issued, their format, and their conditions. In a lot of countries, the law of fiscalization does not regulate this topic, but we can find certain rules in the VAT Act, the Consumer Act, and similar regulations.
In Montenegro, the Law on VAT also allows for the taxpayer to issue a receipt in electronic form with the prior consent of the recipient of the receipt. It should be noted that, in Montenegro, only non-cash receipts can be sent either in printed form or electronically. Cash receipts must be printed. E-receipts need to be issued under the law regulating electronic documents.
E-receipts in Montenegro: conditions that must be met by the law
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Montenegro
Author: Kristina Dosen
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Fiscal subject related
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587
Content accuracy validation date:
08.08.2023
Content accuracy validation time:
10:39h
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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