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Properties

Steps (11) arrow_drop_up arrow_drop_down
Pay registration fees  (1) expand_more expand_less
Notarize registration documents  (1) expand_more expand_less
Register as an entrepreneur  (1) expand_more expand_less
Collect entrepreneur's seal  (2) expand_more expand_less
Set up entrepreneur's bank account  (2) expand_more expand_less
Register with municipality  (2) expand_more expand_less
Update entrepreneur's information at Tax office  (2) expand_more expand_less
Obtain a VAT cash register expand_more expand_less
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11
Collect information update confirmation
(last modified: 06/06/2019)

Contact details

Entity in charge

Tax office's regional unit in Podgorica

Ul. Marka Miljanova 54 , Podgorica 81000
Tel: 020 442 707
Website: http://www.poreskauprava.gov.me/kontakt

Unit in charge

Department for tax applications and payments

Mon: 09:30 - 12:00, 12:30 - 15:00
Tue: 09:30 - 12:00, 12:30 - 15:00
Wed: 09:30 - 12:00, 12:30 - 15:00
Thu: 09:30 - 12:00, 12:30 - 15:00
Fri: 09:30 - 12:00, 12:30 - 15:00

Person in charge

Any clerk

Expected results

Employee registration certificate

Requirements

1. JPR form (seal)
JPR form (seal) (Simple copy)
2. JPR Form- Annex B (seal)
JPR Form- Annex B (seal) (Simple copy)
3. 01 - Libre deuda de patente
Company's seal (original)
4. 01 - Libre deuda de patente
ID Card (original)

Time frame

Waiting time in queue: Min.   5mn - Max.  10mn
Attention at counter: Min.   5mn - Max.   10mn

Legal justification

1. Law on integrated registration procedure
Law on integrated registration procedure
Article 6
2. Law on tax administration
Law on tax administration
Article 27
3. Law on general administrative procedure
Law on general administrative procedure
Article 207
4. Law on Pension and Disability Insurance
Law on Pension and Disability Insurance
Article 140

Additional information

Note 1: Entrepreneurs who charge their services in cash are required to have VAT cash register. However, entrepreneurs that have annual turnover below EUR 18 000 are not required to register in the VAT system, hence, are not required to have VAT cash register and issue fiscal receipts when charging products or services in cash. Instead, they can buy a book of written receipts (paragon receipts), which they will hand out to the customer with every purchase.

Recourse: Tax office's regional unit in Podgorica

Entity in charge

Tax office's regional unit in Podgorica

Ul. Marka Miljanova 54 , Podgorica 81000
Tel: 020 442 707
Website: http://www.poreskauprava.gov.me/kontakt

Unit in charge

Department for tax applications and payments

Mon: 09:30 - 12:00, 12:30 - 15:00
Tue: 09:30 - 12:00, 12:30 - 15:00
Wed: 09:30 - 12:00, 12:30 - 15:00
Thu: 09:30 - 12:00, 12:30 - 15:00
Fri: 09:30 - 12:00, 12:30 - 15:00

Person in charge

Mr. Aleksandar Radulovic

Head of the Department for tax applications and payment
Tel: 020 442 707
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