The Ministry of Finance of Montenegro has issued a new
Order on the Method of Payment of Public Revenues
published in the “Official Gazette of Montenegro”, No. 006/25 of January 29, 2025. This order precisely determines the accounts to which all public revenues are to be paid, including taxes, contributions, fees, and fines.
The order includes a detailed list of reference accounts for various institutions and types of revenues – from the Tax Administration and Customs Administration to various ministries and other state bodies. This enables greater transparency and efficiency in the management of public revenues, as well as easier navigation for taxpayers in fulfilling their legal obligations.
The regulation clearly defines accounts for the payment of income and corporate taxes, social and health insurance contributions, excise duties, fines, as well as the revenues of funds and local governments. Special attention is also given to payments related to concession fees, the use of natural resources, and other specific types of income.
This order represents an important step toward the modernization of the tax and budgetary system and contributes to strengthening fiscal discipline and legal certainty. Its adoption is particularly important for business entities, bookkeepers, and accountants, as well as for citizens who independently fulfill their tax obligations.
The order enters into force on the day of its publication in the Official Gazette and becomes binding from that moment on for all participants in the public finance system.
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