Amendments to the rules for the unified registration in the Central Register as of 1 January 2026
The Ministry of Finance has adopted the Rulebook on Amendments to the Rulebook on the Form and Content of the Unified Registration Application for the Registration of Taxpayers, Contribution Payers, and Insured Persons in the Central Register, published in the “Official Gazette of Montenegro”, No. 162/25 of 31 December 2025.
This rulebook improves the system of taxpayer registration through a more precisely defined application content and mandatory electronic communication with the tax authority.
Unified registration application – Form JPR
The unified application for the registration of taxpayers, contribution payers, and insured persons is submitted on Form JPR, which consists of a basic form and three annexes that form its integral part:
- Annex “A” – for the registration of legal entities
- Annex “B” – for the registration of natural persons
- Annex “C” – for recording authorised persons of the taxpayer
This amendment is particularly significant as, for the first time, a separate annex is introduced for recording persons authorised to represent the taxpayer before the tax authority.
Electronic submission of the application
The rulebook explicitly prescribes that the application must be submitted exclusively electronically, using the electronic services of the tax authority. In this way, the registration procedure is further simplified and the administrative burden on taxpayers is reduced.
Termination of the old rulebook and commencement of application
On the date of entry into force of this rulebook, the previous rulebook from 2008, together with all its subsequent amendments, ceases to be valid.
The new rulebook enters into force on the date of its publication and will be applied as of 1 January 2026, allowing taxpayers time to adapt to the new rules.
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