Document format and locale facts for Montenegro

Limited guidance reviewed

Document vocabulary and checks

Montenegro's VAT-law, electronic-fiscalization specification and invoice/fiscalization obligation contexts are reviewed. Full invoice-field schema, PIB validation, applicability, certified-service access, fiscal invoice generation, real-time communication, fiscal identifier/QR handling, VAT submission and transaction-specific treatment remain separately researched or unimplemented scopes.

Evidence snapshot: 3 official sources · last reviewed 2026-07-18. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: PDV (VAT). Business identifier labels: Poreski identifikacioni broj (PIB).

• Guidance: Montenegro's VAT law records Tax Administration context for VAT. The Tax Administration publishes electronic-fiscalization functional specifications, while the Ministry of Finance explains that persons obliged to issue accounts for supplies of products or services are subject to fiscalization. Government fiscalization material records that transactions and fiscal invoices are communicated in real time to the competent public-revenue authority. This local preview does not validate PIB, determine fiscalization applicability, use a certified fiscalization service, create a compliant fiscal invoice, communicate in real time, generate/verify fiscal identifiers or QR data, submit VAT, or determine PDV/exemption and transaction-specific treatment.Evidence ME_GOV_VAT_LAW, ME_TAX_ADMIN_EFISCALIZATION, ME_GOV_FISCALIZATION_SCOPE · reviewed 2026-07-18 · review by 2027-01-18 · automation advisory only

Identifier format guidance: See the relevant authority.