PU: 1,129 inspections carried out, €910,800 in fines issued

The focus of inspections is on high-risk activities, with the primary goal of combating the informal economy, protecting the budget, and ensuring equal business conditions for all economic entities. In 2023, tax inspectors conducted a total of 1,129 inspections across Montenegro. Inspections revealed that 177 taxpayers did not fully comply with tax regulations. Based on this, a total of 267 misdemeanor orders were issued, amounting to €910,800 in fines. By municipalities, the most irregularities were found in Budva (40), Ulcinj (32), Bar (31), and Herceg Novi (23), while the fewest were recorded in Kotor (8) and Cetinje (5). One irregularity was identified in Nikšić, Kolašin, and Bijelo Polje each. Of the total misdemeanor orders issued, 85 taxpayers accepted responsibility and, in accordance with the Law on Misdemeanors, paid half of the imposed fine, totaling €200,150. To ensure financial discipline, citizens are encouraged to partner with us and report any irregularities, primarily non-issuance of receipts, immediately by calling the Central Call Center at 19707 or via the “Be Responsible” platform.