Type of fiscalization: Hardware
Fiscalization has been present in Montenegro since 2001, when this country got fiscal law about cash registers.
According to the law regulation, every fiscal device must have record number which is is a unique number that is entered in the fiscal memory of the fiscal cash register, and serves to identify the tax cash registers. Fiscal receipt is printed in two copies, one which is issued to the buyer, and the other remains on the control bar. Every sales object is obliged to print daily report at the end of the day.
If cash register is out of work, or in case of electricity failure, taxpayer is required to continue the sale through specific accounts (paragon blocks) that were previously certified by the Tax Authority.
For more information, details, and all relevant documents about Fiscalization in Montenegro, check out our unique Online Fiscal Library.
March 10, 2020