Montenegro 2025: Official Websites, Key Policies and Practical Steps for Foreign Companies

This guide summarizes the government and departmental online resources foreign companies need when doing business in Montenegro in 2025. It covers company registration, tax reporting, labor law compliance and visa procedures, and gives actionable steps and precautions. Where exact URLs may change, the table points to authoritative entry points (central government portal or ministry pages) and search keywords to locate the correct official pages.

Quick note

Montenegro continues to digitize administrative services. Always verify links through the central government portal (gov.me) or the specific ministry pages, and keep copies of any electronic receipts or confirmations.

Core government websites and how to find them

Key policy points and interpretations (2025)

Montenegro's policy focus for 2025 emphasizes: further digitalization of business registers and tax filing; gradual alignment of labor regulations with EU acquis where applicable; and selective investment incentives to attract strategic foreign projects. Practical interpretations include:

• Digital filings increasingly accepted as primary evidence — save electronic receipts and signed PDFs.
• Employers must follow the national Labor Law and any sectoral collective agreements; remote work clauses are being clarified in practice.
• Non-EU companies should plan longer lead times for work permits and expect stricter documentation for managerial roles.

Step-by-step: Company registration (simplified)

1. Pre-check company name and business activity: search the Central Registry to verify name availability and sector classification.
2. Decide legal form (limited liability company is common for foreign investors). Prepare founding documents and notarize as required.
3. Open a local bank account to deposit required share capital (if applicable) and obtain proof of capital deposit.
4. Submit registration documents electronically or at the registry office; obtain company registration number and tax identification number.
5. Register with the Tax Administration for corporate income tax and VAT (if turnover or services fall within VAT thresholds).
6. Register employees with the Employment Agency and social security system before payroll runs.

Practical tips and Notes

• Translations: Provide certified translations of foreign-language founding documents.
• Notarization: Some documents may need local notarization or apostille depending on origin.
• Local address: A registered office in Montenegro is required; virtual office providers are accepted in many cases but verify for your sector.
• Timing: Electronic registry filings are faster; expect physical filings to take longer.

Step-by-step: Tax registration and ongoing filing

1. Register the company with the Tax Administration immediately after obtaining the registry extract.
2. Apply for VAT registration if your taxable turnover exceeds the threshold or if you opt to register voluntarily (check the current threshold on the tax portal).
3. Set up accounting to local GAAP/tax rules; maintain electronic invoices or approved formats.
4. File monthly/quarterly VAT returns and annual corporate income tax returns by the statutory deadlines.
5. Retain tax records and cross-border invoices for audit (common retention period is several years).

Notes

• Transfer pricing: For related-party transactions, keep supporting documentation and a transfer pricing policy if transactions are significant.
• Withholding taxes: Review rules on dividends, interest and royalties for non-residents and check double taxation treaties.
• Penalties: Late filings and payments can incur penalties and interest—use e-filing where available to reduce timing risks.

Step-by-step: Labor law compliance

1. Draft employment contracts in line with the Labor Law—include salary, working hours, probation, termination, and remote work terms if applicable.
2. Register each employee with the social security fund and make monthly contributions.
3. Observe statutory minimum wages, leave entitlements, health and safety rules, and working time limits.
4. If using seconded staff from abroad, ensure work permits or notification requirements are met.

Notes

• Collective agreements may set better terms than statutory minimums in certain sectors—check whether your industry is covered.
• Payroll withholding and employer contributions can be complex—engage local payroll specialists for the first cycles.
• Probation periods and fixed-term contracts are strictly regulated—misclassification can lead to fines and reclassification to indefinite contracts.

Step-by-step: Visa and work permits for foreign staff

1. Determine whether the role requires a work permit or can be covered by a residence permit with work authorization.
2. Prepare employer letter, contract, proof of company registration, and proof of accommodation for the employee.
3. Apply at the Directorate for Foreigners or local Ministry of Interior portal; embassies can issue entry visas once the permit is approved.
4. Register foreign employees at local authorities upon arrival and obtain residence cards.

Notes

• Start permit processes early—some approvals take several weeks to months depending on role and nationality.
• Managerial or highly skilled positions may face tighter scrutiny; provide clear evidence of qualifications and market need.
• Maintain compliance: employing someone beyond the permitted terms risks fines and expulsion orders.

Practical case examples

Case 1: European SaaS company setting up an office in Podgorica

The company registered an LLC, registered for VAT voluntarily to simplify B2B invoicing across the region, and hired a local payroll provider for compliance. They used the e-registry to secure the company number within days. Key lesson: early VAT decision simplified cross-border invoicing and input VAT recovery.

Case 2: US consulting firm seconding experts for a 6-month project

The firm applied for temporary work permits and short-term residence for consultants. They provided employment contracts, project scope, and proof of accommodation. Timing was critical—permit approval was the gating item.

Common audits and enforcement trends

Authorities increasingly review electronic records and cross-border transactions. Expect audits on VAT, payroll taxes and social contributions. Keep digital backups, and reconcile bank statements with accounting records to reduce audit exposure.

Where to get help

Use official gov.me portals for authoritative forms and application procedures. For practical assistance—company formation, payroll and immigration logistics—many firms offer local support. For offshore human resources and relocation services, consider SailGlobal to help manage cross-border employee mobility and administrative follow-through.

Final checklist before launch

1. Confirm legal form and register with the Central Registry.
2. Obtain tax ID and VAT registration if applicable.
3. Set up compliant payroll and social security registrations.
4. Secure necessary work permits and residence documents for foreign staff.
5. Implement accounting and local compliance processes and retain electronic records.

Always verify policy updates and portal URLs via the Montenegro central government portal (gov.me) and the relevant ministry pages. Local legal and tax counsel are recommended for complex structures or significant investments.