Podgorica, (MINA-BUSINESS) – The Tax Inspectorate is intensifying activities from today aimed at monitoring the legality of taxpayers’ business operations across Montenegro, in line with planned efforts to combat the informal economy during the summer tourist season.

“The objective of these activities is to improve tax compliance, encourage the voluntary fulfilment of tax obligations, protect taxpayers who operate legally, and ensure a level playing field for all market players,” the Tax Administration said in a press release.

Drawing on experience from previous tourist seasons, tax inspectors will focus on ensuring the proper recording of turnover and issuance of fiscal receipts, verifying the registration of employees and other engaged workers, monitoring the accurate recording and payment of daily revenue, and checking the timely filing of tax returns and payment of tax liabilities.

“Special attention will also be devoted to taxpayers with an increased risk of irregularities and to seasonal businesses, with a particular focus on entities in the hospitality and retail sectors, as well as businesses operating outdoors during the tourist season,” the Tax Administration stated.

In addition, amendments to the Misdemeanours Law have strengthened oversight of accommodation service providers by allowing tax inspectors, acting under a court order, to conduct inspections of private premises used for business activities.

This includes verifying the actual number of guests, determining whether all accommodation users have been properly registered, and checking whether revenue generated from accommodation services has been correctly recorded.