The Tax Administration of Montenegro conducted 1,476 inspections from May 1 to July 16, uncovering irregularities among 213 taxpayers, which represents around 14.4 percent of the businesses inspected during this period. The inspections were part of a broader enforcement campaign aimed at ensuring compliance in sectors experiencing significant revenue increases during the summer months.
During this enforcement effort, inspectors issued 327 infringement orders totaling €1,132,550 in nominal penalties. Of these, 106 offenders acknowledged their violations and opted to pay half of the assessed penalties, resulting in actual payments amounting to €255,800. Additionally, 22 businesses faced temporary operating bans as a consequence of their non-compliance.
The focus of these inspections included verifying turnover, issuing fiscal receipts, registering employees, and ensuring adherence to other tax obligations. Despite the implementation of electronic fiscalisation and ongoing seasonal oversight, the rate of detected non-compliance suggests that informal trading remains a significant issue within the sector.
For compliant entities such as hotels, restaurants, retailers, and transport operators, enhanced enforcement measures aim to mitigate the competitive edge held by those who fail to declare revenue or utilize undeclared labor. The risk of temporary closures during peak months like July and August poses a substantial threat to the annual earnings of individual operators. Consequently, businesses reliant on seasonal cash flow may face repercussions that extend beyond just the fines imposed.
