Montenegro: Electronic submission of tax returns becomes mandatory in Montenegro

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Montenegro: Electronic submission of tax returns becomes mandatory in Montenegro

petrovic.jpg

Ivan Petrovic

According to the amendments to the Law on Corporate Income Tax Law, which will be applicable as of January 1 2017, taxpayers will be obliged to submit their annual tax declaration and tax returns electronically through the tax administration portal.

This move builds on the digital certificates that have been in use in Montenegro since 2010, enabling the electronic signing of documents in a fast, easy and safe manner. The digital signature has the same legal effect as a handwritten signature and is acceptable as evidence.

There are two certification institutions in Montenegro:

  • The ministry that issues digital certificates for the purposes of state administration; and

  • The Posthouse, a public certification institution for citizens and companies.

In order to be able to complete the electronic submission of tax forms and returns, taxpayers have to possess a digital certificate issued by the Posthouse certification body.

The process of obtaining this digital certification takes place independently of the tax administration and it is defined by the rules and procedures set by the certification institution. The administrative cost of obtaining a digital certificate (e-token) is around €110 ($117).

It is worth noting that the certificate holder must be the legal entity's authorised person registered in the Central Register of Insured Persons (CROO) maintained by the tax administration.

It is expected that the introduction of the mandatory electronic submission of tax returns will reduce the burden both for taxpayers and for tax officials, as well as simplify administrative procedures and reduce the possibility of erroneous data entry. Therefore, it is presumed that this will be an additional step towards strengthening the accuracy and precision of the tax administration's database.

Ivan Petrovic (ivan.petrovic@eurofast.eu)

Eurofast Montenegro

Tel: +382 20 228 490

Website: www.eurofast.eu

more across site & shared bottom lb ros

More from across our site

Tax expert Craig Hillier agrees with the comparison of pillar two to using a sledgehammer to crack a nut
The amount is reported to be up 57% from the £5.6bn that the UK tax agency believes was underpaid in the previous year
The US president also unveiled a new 50% levy on copper imports; in other news, a UK wealth tax proposal has been criticised by the Institute for Fiscal Studies
Wim Wuyts, who had been head of the specialist tax network since 2017, is moving on to a new role with WTS’s Belgian member firm
MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
The Institute of Chartered Accountants in England and Wales also queried whether HMRC resources could be better spent scrutinising larger entities
Grant Thornton’s Austria tax head likens his practice to an escape room, shares his football coaching ambitions, and explains why tax is cool
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2025 EMEA Tax Awards
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2025 Asia-Pacific Tax Awards
The fates of pillars one and two hang in the balance after the US successfully threw its weight around in G7 and Canadian negotiations
Gift this article