Date of last update:
Activity of a tax advisor
-- PROFESSIONAL AND BUSINESS SERVICES --
The duties of a tax advisor can be performed by:
1) natural persons as self-employed if they have received a work permit;
2) commercial companies if they are registered to perform that activity;
3) a tax advisor and a company registered to perform tax advisory services in a state that is a signatory to the Agreement on the European Economic Area (hereinafter: EEA state).
License conditions
The duties of a tax advisor can be performed by a natural person who meets the general and special conditions.
The general conditions are:
1) to have a residence in the territory of Montenegro or the EEA state;
2) to have business and health capacity;
3) that he has not been convicted of a criminal offense that makes him unfit to perform the duties of a tax advisor (criminal offense against: property, payment transactions and business operations, state bodies, judiciary and official duties).
The special conditions are:
1) to have a VII1 level of education qualification;
2) to have at least five years of work experience;
3) that it has passed the tax advisor exam;
4) that it has been approved for work.
Special requirements for qualifications
The special conditions are:
1) to have a VII1 level of education qualification;
2) to have at least five years of work experience;
3) that it has passed the tax advisor exam;
4) that it has been approved for work.
Fees
Tax consultant exam: €560.00
License to work as a tax advisor: €100.00
Competent authorities
Ministry of Finance
Stanka Dragojevića 2, Podgorica
+382 20 224 265
mf@mif.gov.me
Chamber of Tax Advisors of Montenegro
Jerevanska 40, Podgorica
Mail za slanje dokumentacije:
Relevant regulations
Law on tax advisors ("Official Gazette of the Republic of Montenegro", No. 26/07 and 34/07 and "Official Gazette of Montenegro", No. 73/10 and 47/19)
Rulebook on the program and method of taking the exam for a tax advisor ("Official Gazette of Montenegro", number 73/19, 14/21, 129/21, 65/22, 106/22 and 76/23)
Decision on the amount of the registration fee in the Register of the Chamber.
Permits
The Chamber issues a work permit (license) to a natural person who meets the general and special requirements from Article 4 of the Law on Tax Consultants within ten days from the date of submission of the application.
Legal remedies
-
Activity of a tax advisor
-- PROFESSIONAL AND BUSINESS SERVICES --
The duties of a tax advisor can be performed by:
1) natural persons as self-employed if they have received a work permit;
2) commercial companies if they are registered to perform that activity;
3) a tax advisor and a company registered to perform tax advisory services in a state that is a signatory to the Agreement on the European Economic Area (hereinafter: EEA state).
License conditions
The duties of a tax advisor can be performed by a natural person who meets the general and special conditions.
The general conditions are:
1) to have a residence in the territory of Montenegro or the EEA state;
2) to have business and health capacity;
3) that he has not been convicted of a criminal offense that makes him unfit to perform the duties of a tax advisor (criminal offense against: property, payment transactions and business operations, state bodies, judiciary and official duties).
The special conditions are:
1) to have a VII1 level of education qualification;
2) to have at least five years of work experience;
3) that it has passed the tax advisor exam;
4) that it has been approved for work.
Special requirements for qualifications
The special conditions are:
1) to have a VII1 level of education qualification;
2) to have at least five years of work experience;
3) that it has passed the tax advisor exam;
4) that it has been approved for work.
Fees
Tax consultant exam: €560.00
License to work as a tax advisor: €100.00
Competent authorities
Ministry of Finance
Stanka Dragojevića 2, Podgorica
+382 20 224 265
mf@mif.gov.me
Chamber of Tax Advisors of Montenegro
Jerevanska 40, Podgorica
Mail za slanje dokumentacije:
Relevant regulations
Law on tax advisors ("Official Gazette of the Republic of Montenegro", No. 26/07 and 34/07 and "Official Gazette of Montenegro", No. 73/10 and 47/19)
Rulebook on the program and method of taking the exam for a tax advisor ("Official Gazette of Montenegro", number 73/19, 14/21, 129/21, 65/22, 106/22 and 76/23)
Decision on the amount of the registration fee in the Register of the Chamber.
Permits
The Chamber issues a work permit (license) to a natural person who meets the general and special requirements from Article 4 of the Law on Tax Consultants within ten days from the date of submission of the application.
Legal remedies
-
