In Montenegro a seller covered by fiscalisation sends every receipt to the Tax Administration in real time, and each receipt carries an IKOF, a code generated by the seller, and a JIKR, a code assigned by the Tax Administration. When you scan the QR code on the receipt, the Tax Administration's app opens and shows whether the receipt was reported, and the law gives you 90 days from issue to make that check. A missing receipt can be reported on the free number 19707 or through the Budi odgovoran platform, and a company that does not issue fiscal receipts pays 8,000 to 40,000 euros.
This guide explains what a receipt shows, how to check it, how to report a problem and what fines sellers face.
What must a fiscal receipt show?
| Item | What it means |
| Receipt number | a running number per business premises, year and payment device |
| Time of issue | date, hour and minute |
| Operator code | the code of the person who issued the receipt |
| IKOF | the fiscalisation taxpayer's identification code, generated by the seller |
| JIKR | the unique receipt identification code, assigned by the Tax Administration |
| Payment method | cash, card, bank transfer or other |
| QR code | a link to the receipt check in the Tax Administration's app |
- When both buyer and seller trade as businesses, the receipt also shows the buyer's tax identification number.
- When the receipt is not paid on the spot, it also shows the payment deadline.
How do you check a receipt?
- Scan the QR code with your phone camera and the Tax Administration's app opens with the total, the VAT, the seller's name and address, the date, the time, the items and the payment method.
- If the QR code does not work, you can type the details from the paper receipt into the same app by hand.
- When the receipt has been reported, the app says so with a message that fiscalisation was successful.
- If the receipt has not been reported yet, the app shows only the basic details, and the status of the receipt must be known within 48 hours of issue at the latest.
- Compare the items and the total in the app with the paper receipt, because any difference is a reason to report.
- The law gives the buyer 90 days from the issue of the receipt to check whether it was reported to the Tax Administration.
How do you report a problem with a receipt?
- In the app the report button offers five types of problem: no receipt was issued, the details do not match, the receipt was not reported in time, a corrective receipt exists that the buyer never received, and other problems.
- You can send the report anonymously or with your contact details if you want the Tax Administration to call you.
- The Tax Administration also takes reports of irregularities on the free number 19707.
- On the Budi odgovoran platform you choose the category "Neizdavanje fiskalnih računa" (no fiscal receipt issued), the town, the address and a description, and the report is published only once the inspectorate has replied.
- On 27 September 2026 the platform's counter showed 3,613,601 euros in fines imposed after reports and 833,548 euros redirected to socially useful purposes.
What fines do sellers face?
- A company that does not issue fiscal receipts pays 8,000 to 40,000 euros, a sole trader 2,000 to 12,000 euros, and the responsible person in the company 1,300 to 4,000 euros.
- For a receipt without the required details a company pays 4,000 to 20,000 euros and a sole trader 1,000 to 6,000 euros.
- A seller who does not carry out fiscalisation can be banned from trading for up to 90 days.
- From 1 May to 31 August 2026 tax inspectors carried out 2,918 checks, issued 763 penalty notices with fines totalling 2,578,250 euros and banned 64 taxpayers from trading, against 26 the year before.
- Anyone who accepts liability can pay half the fine within eight days, and 331 offenders used that option this summer.
Who does not have to issue a fiscal receipt?
- The law does not treat as fiscalisation taxpayers the sale of tickets in scheduled passenger transport, the sale of produce from one's own farm at market stalls, universal postal services, banking and insurance, games of chance and the sale of goods on flights of the national carrier.
Your rights with faulty goods are covered in our guide to complaints and warranties, and the VAT refund for visitors in our guide to tax free shopping. Fares and ride rules are covered in our guide to taxis, and the duties of anyone who starts selling in our guide for the sole trader. What fiscalisation software and a fiscal cash register cost a seller is shown in a price overview on Glatko. How the seller's tax number (PIB) printed on the receipt is structured and checked is explained by RoNa Legal.
Frequently asked questions
How do I check a fiscal receipt? Scan the QR code on the receipt with your phone and the Tax Administration's app opens with the receipt details and its status.
How long can I check a receipt? The law gives the buyer 90 days from the day the receipt was issued.
What if the receipt has not been reported? The status must be known within 48 hours of issue at the latest, and if the receipt is still not reported then, report the problem in the app.
How do I report a missing receipt? Call the free number 19707, send a report through the Budi odgovoran platform or from the checking app, and you can do so anonymously.
What is the fine for not issuing a receipt? A company pays 8,000 to 40,000 euros, a sole trader 2,000 to 12,000 euros, and trading can be banned for up to 90 days.
Do market stalls and bus tickets need a fiscal receipt? No, the sale of produce from one's own farm at market stalls and tickets in scheduled transport fall outside fiscalisation.
Sources
The content of the receipt, the buyer's right to check, the trading ban and the fines come from the Law on Fiscalisation in the Trade of Goods and Services, Official Gazette 46/2019, as amended by 73/2019 and 8/2021 (Articles 5, 7, 9, 13, 22, 24, 26 and 27). The QR check, the 48-hour window and the report types come from the Tax Administration's receipt checking app and its user manual, and the inspection results and the 19707 number from the Tax Administration's statement of 1 September 2026. The report categories and the fines counter come from the Budi odgovoran platform. The information was checked on 27 September 2026. Fijaka is a classifieds platform; this text is not legal advice.