From May 1 to July 23, 2026, the Montenegro Tax Inspection (Poreska inspekcija) conducted 1,818 inspection and control activities across the national territory, as part of the intensified oversight regime accompanying the 2026 summer tourist season. The campaign, which is scheduled to remain active through the peak tourist months of July and August, targets businesses in the hospitality, retail, and import sectors that experience heightened fiscal risk during periods of elevated commercial activity and cross-border goods movement. 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 complemented by the use of the Integrated Registration and Monitoring System (IRMS), which enables real-time data analytics to identify anomalies in turnover reporting and prioritize entities with prior compliance warnings for physical inspections. Of the 1,818 controls executed, a significant proportion resulted in the issuance of formal warning letters, corrective mandates, and, in several instances, the initiation of administrative penalty proceedings for identified violations such as underreporting of turnover, erroneous input tax claims, and failure to maintain required electronic records. The Administration has stated that the visible presence of inspection teams and the consistent application of digital monitoring tools are intended to deter fiscal non-compliance and promote a culture of tax compliance among taxpayers operating in high-traffic tourist zones. The results of the May-to-July period are expected to be summarized in an official mid-campaign report, but the volume of inspections to date underscores the Administration’s determination to protect the national tax base during the most commercially active period of the year. Businesses are reminded to ensure that all tax filings are supported by comprehensive documentation, that electronic ledgers are current and reconcile with physical records, and that any seasonal promotional or discount activities are accurately reflected in turnover declarations to avoid unforeseen administrative sanctions.
Key Takeaways
- Extensive Inspection Volume During Peak Season: The Tax Inspection has executed 1,818 control activities from May 1 to July 23, 2026, with the campaign ongoing through August, focusing on high-risk sectors such as hospitality and retail.
- Digital Monitoring and Enforcement Outcomes: Leveraging the Integrated Registration and Monitoring System (IRMS), inspectors have identified numerous cases of VAT underreporting and improper input tax claims, resulting in formal warnings, corrective mandates, and the initiation of penalty proceedings.
- Operational Guidance for Taxpayers: Taxpayers are advised to maintain impeccable electronic records, ensure accurate and timely VAT declarations, and anticipate continued inspection activity through the remainder of the summer season, as the Administration intensifies its oversight to safeguard 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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