The Montenegro Tax Administration has maintained an intensified inspection regime throughout the 2026 summer tourist season, conducting over 2,000 control activities since the season’s official commencement in May. The campaign, which is scheduled to continue through the peak tourist months of July and August, targets businesses in hospitality, retail, and cross-border trade sectors that experience heightened commercial activity and fiscal risk during the summer period. Inspectors have focused on verifying the accuracy of value-added tax returns, the legitimacy of input tax deductions, and the correctness of customs declarations for goods entering Montenegro via road, sea, and air ports. The enforcement activities are supported by real-time data analytics from the Integrated Registration and Monitoring System (IRMS), allowing tax officials to identify anomalies in turnover reporting and flag entities with prior compliance warnings for prioritized physical inspections. The campaign’s scope reflects the Administration’s recognition that the summer season presents a heightened risk of VAT fraud, underreporting of revenue, and illicit cash transactions, particularly in popular tourist destinations such as Budva, Petrovac, and the Bay of Kotor. By deploying mobile inspection teams and leveraging digital monitoring tools, the Administration aims to ensure a level playing field for compliant businesses while disrupting fiscal non-compliance schemes that thrive during periods of high tourist throughput. The results obtained to date are expected to be published in a subsequent official communiqué, but the sheer volume of inspections underscores the Administration’s commitment to seasonal fiscal oversight. Businesses are reminded to ensure that all tax declarations are supported by comprehensive documentation and that electronic records are up to date to avoid administrative penalties during the ongoing and forthcoming inspection phases.
Key Takeaways
- Seasonal Inspection Surge: Over 2,000 inspection activities have been conducted since the summer tourist season began in May 2026, with the campaign ongoing through August, focusing on high-risk sectors such as hospitality and retail.
- Digital Monitoring and Data Analytics: The Integration Registration and Monitoring System (IRMS) underpins the inspection effort, enabling real-time anomaly detection in VAT reporting and customs declarations, thereby increasing the efficiency and precision of field inspections.
- Operational Guidance for Taxpayers: Businesses operating during the summer season are advised to maintain meticulous electronic records, ensure timely and accurate VAT filing, and anticipate an elevated probability of inspection, as the Administration intensifies its seasonal enforcement posture to protect fiscal integrity.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
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