What is electronic fiscalization?
Electronic fiscalization is the mandatory way businesses in Montenegro report every receipt to the Tax Administration (Poreska uprava Crne Gore, PU). Every issued receipt — cash or non-cash, wholesale or retail — is sent in real time to the Tax Administration's portal, where it receives a unique fiscal number before being handed to the customer.
The system has been in force since 1 June 2021. Its goal is reducing the grey economy and improving transparency.
Who must comply?
Every legal entity and sole trader that issues receipts for goods or services in Montenegro — regardless of industry, size or turnover. That includes:
- Retail stores, restaurants and cafés
- Service providers (hairdressers, mechanics, lawyers, accountants)
- Taxi and transport companies
- Online merchants and wholesalers
- Freelance professionals issuing invoices
Key terms: IKOF, JIKR and ENU
IKOF — Fiscalization Taxpayer Identification Code (Identifikacioni Kod Obveznika Fiskalizacije). The code your app generates when creating a receipt, included in the fiscal fingerprint.
JIKR — Unique Invoice Identifier (Jedinstveni Identifikator Računa) assigned by the Tax Administration after a successful fiscalization. Printed on the receipt together with a QR code.
ENU — Elektronski Naplatni Uređaj, the Montenegrin legal term for the accredited software (like Fiscall) or device that issues fiscal receipts and communicates with the Tax Administration. Every business needs an accredited ENU registered with the PU.
How is a fiscal receipt created?
- The operator enters the receipt in the ENU app (Fiscall).
- The app generates the IKOF and signs the receipt with a digital certificate.
- The receipt is sent to the Tax Administration's SEP portal over the internet.
- The PU returns the JIKR and QR code within seconds.
- The receipt is printed or sent to the customer with all fiscal elements.
What you need to operate
- A digital certificate — issued by an authorized provider (Post of Montenegro, CoreIT, or another certification authority).
- Accredited ENU software — like Fiscall, registered with the Tax Administration.
- An internet connection — for real-time communication with the PU. Fiscall also runs offline with later sync.
- Business premises registration on the SEP portal — a one-time step before you start operating.
How Fiscall handles all of it for you
Fiscall is an accredited ENU app available on Android phones, tablets, and via the web app for desktops. One package gives you:
- Automatic IKOF generation and real-time PU submission
- Receipt storage, reports and search
- Inventory, item catalogue and partner records
- Support for multiple users and points of sale
- Bluetooth printers and handheld barcode scanners
- Onboarding assistance with initial registration and team training
Common questions
What if my internet goes down?
Fiscall also runs offline — you can keep issuing receipts locally, and the app automatically syncs them with the PU once internet is restored.
Can I use Fiscall without a traditional fiscal cash register?
Yes. Fiscall replaces the classic fiscal register — it runs on the device you already have (phone, tablet, or computer).
What if I have multiple points of sale?
Fiscall supports multiple sales locations and multiple operators within a single company, as well as separate companies (multi-tenant). Each location has its own designation aligned with PU requirements.