Montenegro is a unique fiscal environment: it uses the Euro despite not being an EU member, and it has implemented a cutting-edge Electronic Fiscalization (EFI) system. Managed by the Revenue and Customs Administration (UPC), the tax landscape requires real-time data transmission for every transaction.
For international investors and digital platforms, the linchpin of compliance is the PIB (Poreski identifikacioni broj). Whether you are buying real estate on the Adriatic coast or selling digital services to locals, a valid PIB is mandatory. Without it, your invoices cannot be “fiscalized” (signed) by the tax authority’s servers.
Introduction
The backbone of Montenegro’s fiscal infrastructure is the CRPS (Central Register of Business Entities) and the SEP (Electronic Tax Portal).
For global enterprises, the challenge is verifying the 8-digit PIB. Unlike EU VAT numbers which are uniform, Montenegro uses a specific national format that must be cross-referenced with the CRPS database to ensure the entity is active and not in liquidation.
