Railway Infrastructure of Montenegro (ŽICG) paid 6,861.51 euros for representation in the first half of 2026, while Railway Transport of Montenegro (ŽPCG) recorded representation invoices totalling 2,520.97 euros including VAT. According to documents and responses from the two state-owned companies, ŽICG confirmed its figure as payments made by 30 June; ŽPCG’s records do not establish that all its invoices were paid during the period.
The ŽPCG general ledger shows 2,129.87 euros in booked expenses and 391.10 euros in VAT. Together, they match the 2,520.97-euro invoice total, but the accounting entries alone do not confirm when the bills were paid.
ŽICG supplies and hospitality
Of ŽICG’s spending, 6,045.36 euros covered coffee-kitchen costs and items labelled “repro material”. Representation for the Board of Directors cost 816.15 euros, while the reported expense for the executive director was zero euros.
One of the company’s largest individual bills was a 1,718.09-euro purchase from Voli on 6 April for coffee-kitchen supplies. ŽICG explained that the purchase covered six months of needs for an average of 816 employees across its organisational units. “Each employee was provided with one drink during working hours,” it said.
That invoice listed 1,200 bottles of spring water and 480 half-litre bottles of mineral water. It also included 60 kilograms of ground coffee, 30 kilograms of sugar, 180 litres of juice and packets of tea.
Promotional material from Fotografika, a Podgorica company, cost 1,671.01 euros. Its January invoice covered 60 planners, 40 notebooks, 200 metal ballpoint pens, 30 key rings, 10 metal lighters, 10 water bottles, 50 bags and 30 bags with cotton handles. The planners cost 544.50 euros, the pens 290.40 euros and the 10 lighters 107.69 euros.
ŽICG described the purchase as New Year promotional and representation material for business communication. It explained that some items went to organisational units and employees for work, while the representation items were intended for Board of Directors members, the Audit Board and business partners. “These are not personal gifts to employees,” the company said. It did not specify who received particular items or in what quantities, or separately explain their classification as “repro material”.
Restaurant records included two Lovac bills, for 170.25 euros and 161.50 euros, and a 108.30-euro bill from Vuk. Alongside food and non-alcoholic drinks, the Lovac bills listed rakija, pelinkovac and wine. ŽICG explained that those bills followed meetings and covered Board of Directors representation under its internal rules, but did not give the number or names of lunch participants.
A 59-euro bill from Stara pravda restaurant in Kranj related to a business lunch, while wine, rakija and a souvenir box bought at the Plantaže discount store cost 21.60 euros. The company explained that the alcohol was a gift for the conference host delegation and that its Board of Directors chairman had been sent to Kranj by decision. ŽICG maintained that all expenses met the conditions and limits of its internal rules, without specifying those limits.
ŽPCG invoices and business guests
At ŽPCG, supplier Stadion accounted for the largest share of representation invoices, totalling 1,353.07 euros including VAT. Its bills covered coffee, water, juice and sugar and were accompanied by orders authorising representation spending. The biggest individual Stadion invoice, issued in April, was 248.28 euros.
That April purchase included 60 packs of coffee weighing 100 grams each, 180 bottles of Diva water, 60 bottles of mineral water and 24 packs each of three types of non-alcoholic drinks. ŽPCG’s administrative building was listed as the delivery location.
Invoices from Plantaže totalled 778.60 euros, while Aria restaurant accounted for 248.30 euros and Kristal restaurant for 91 euros. Two Bisera flower-shop invoices added 50 euros to the representation account. ŽPCG’s authorisation orders named representatives of Srbija voz, Želvoz, Šinvoz, Magyar Vagon, Elok-centar and AL Pro as business guests.
The 91-euro Kristal bill covered dinner with MC mobility representatives: two portions of veal, two portions of squid, salads, non-alcoholic drinks and a bottle of malvazija priced at 20 euros. A separate 22.50-euro Plantaže invoice listed four bottles of vranac and one bottle of rosé. Accompanying documents identified a Srbija voz delegation as the intended recipient of that wine.
For the arrival of a European Union delegation, two flower arrangements costing 25 euros each were authorised for the office. Bisera’s supplier card also contains an 80-euro flower-arrangement entry outside the representation-account turnover shown in the records. Its classification requires further explanation.
ŽPCG’s orders identify a business partner and an authorised user for some expenses, whereas ŽICG’s explanations of spending purposes were general. Full lists of lunch participants, per-person costs and specific representation limits are not available for a more detailed check of individual expenses.
