A fiscalization system with predefined rules was established in Montenegro a few years ago. The fiscal law and related technical documents contain the main definitions and elements of the fiscalization system.
Also, the subject of fiscalization is regulated. Namely, fiscal law must be applied in any business space in retail, which includes all business spaces such as indoor or outdoor spaces, moveable places (delivery vehicles, vessels) used for the delivery of goods and provision of services, and spaces that the taxpayer uses only occasionally or temporarily for the purpose of carrying on his business or temporarily to hold fairs, seminars, or conducting similar activities. Under these conditions, besides other subjects, we can say that vending devices or self-payment, automated devices (known as “samonaplatni uredjaji” or “automat”) are subject to fiscalization in Montenegro, which means that fiscalization rules must be respected.
Are vending devices subjects of fiscalization in Montenegro?
Public
Montenegro
Author: Kristina Dosen
Category:
Fiscal subject related
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427
Content accuracy validation date:
27.11.2023
Content accuracy validation time:
09:18h
From a legal but more technical perspective, the rules are specified for the vending devices. There are general rules that must be met for fiscalization in so-called regular sales, but also some specific rules only for vending. It is important to mention that, for vending devices, there is an obligation to apply the fiscalization procedure at the time of sale through a permanent Internet connection using the fiscal service and to provide the Tax Administration with data from the vending device, from which taxable transactions are performed.
You can read more about vending devices in Montenegro here.
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