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🇲🇪 Montenegro - E-Fiscalization Specifications

Status: 🟡 E-Fiscalization | 🟢 B2G Active | 🔴 B2B Planned Authority: Tax Administration (Poreska uprava) Platform: Fiscal Control System / Fiscal Devices

1. Context & Overview

Montenegro is implementing e-fiscalization focusing on fiscal devices and real-time transaction reporting. B2B e-invoicing is still in planning stages.

DateScopeObligation
OngoingRetailFiscal device certification required
2024E-fiscalizationSystem modernization in progress
TBDB2BExtended e-fiscalization under development
TBDE-invoicingFull B2B e-invoicing framework

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Fiscal Receipt| FiscalDev[Fiscal Device]
    
    subgraph "Fiscalization Flow"
    FiscalDev -->|"2. QR Code Generation"| Receipt[Printed/Electronic Receipt]
    FiscalDev -->|"3. Real-time Report"| FCS[Fiscal Control System]
    FCS -->|"4. Central Processing"| TA[Tax Administration]
    end
    
    subgraph "Future B2B"
    S -->|1a. XML Invoice| eInv[B2B E-invoicing - Future]
    eInv -->|2a. Validation| TA_Fut[Future TA System]
    end
    
    Receipt -.->|Consumer Verification| QR_Verify[QR Verification]
    TA -.->|Audit Access| FCS

🧱 Key Components

  1. Fiscal Devices: Certified cash registers and printers
  2. FCS (Fiscal Control System): Central monitoring platform
  3. QR Codes: Receipt verification mechanism

3. Data Standards & Formats

A. Accepted Formats

  • Fiscal Receipt Format: National standard
  • XML-based Reporting: For fiscal devices
  • QR Code: For receipt verification
  • Future E-invoice: EN 16931 (planned)

B. Critical Data Fields

  • TIN: Montenegrin tax ID
  • Fiscal Number: Device registration
  • Transaction ID: Unique fiscal identifier

4. Business Model

  • Fiscalization Model: Real-time transaction reporting
  • Certified Devices: Mandatory fiscal hardware
  • Future E-invoicing: Framework under development

5. Implementation Checklist

  • Fiscal Device: Obtain certified fiscal device
  • FCS Registration: Register with Fiscal Control System
  • QR Compliance: Implement receipt QR generation
  • E-invoicing Monitoring: Track B2B framework development
  • Archive Setup: Configure transaction data storage

6. Resources