Montenegro: Mandatory electronic filing

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The Corporate Income Tax Law has been amended to oblige taxpayers to submit their annual tax declaration and tax returns electronically through the portal of the Tax Administration. The mandatory electronic filing applies from 1st January 2017. In order to complete the electronic submission of tax forms and returns, taxpayers must obtain a digital certificate issued by the Posthouse certification body. There are two certification institutions in Montenegro: the Ministry which issues digital certificates in case of state administration and the Posthouse which is a public certification institution for citizens and companies. The introduction of the mandatory electronic submission is expected to reduce compliance costs of taxpayers and the tax administration by simplifying administrative procedures and reducing the possibility of erroneous data entry.

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