Fiscalization — frequently asked questions
Answers to the most common electronic fiscalization questions: who must comply, what ENU/CIS/IKOF/JIKR are, certificates, offline mode, penalties, deadlines and migration.
Frequently asked questions about fiscalization
Do I have to fiscalize?
If you issue invoices for goods or services in Montenegro — yes. It applies to legal entities and entrepreneurs of all sizes, including accommodation providers and online sellers.
What is an ENU? Do I need a new cash register?
ENU is an electronic payment device — software that issues fiscal invoices. You don't need to buy a physical register: an ENU can be your webshop, an app, a POS or a regular computer. Each payment device is registered on the SEP portal.
What are IKOF and JIKR?
IKOF is the code your fiscal software generates for each invoice before sending. JIKR is the unique identifier the Tax Administration assigns after successful fiscalization — it, along with the QR code, appears on the invoice the customer receives.
Do I need a digital certificate?
Yes — without a qualified certificate an invoice cannot be signed or fiscalized. We procure it for you: more about the certificate.
What if the internet goes down?
Invoices are also issued offline — the law allows it. Once connectivity returns everything is automatically sent to the Tax Administration. The customer doesn't wait, the invoice isn't lost.
Which payment methods does it cover?
All of them: cash, payment cards, bank transfer, online payment, vouchers and other non-cash forms. Advances, corrective invoices, voids and cash deposits are also fiscalized.
I have a webshop — do I fiscalize online sales too?
Yes — and that's our specialty. Fiscalization is built directly into checkout: online payment → automatic fiscal invoice with QR code, no manual work.
What if I issue a wrong invoice?
There is a corrective invoice (correction) and a void — both are prescribed types the system supports. Errors the CIS returns on submission are handled automatically, with tools to fix them within the legal deadline.
I have multiple branches — does each need its own registration?
Each premises and each payment device is registered separately, but management and reports are consolidated in one system.
I already have a fiscal system — can I switch to yours?
Yes. We migrate items, partners and settings from your existing system and guide you through re-registration where needed.
How long does onboarding take?
It depends on the integration — a standalone solution is faster, a webshop/ERP integration takes longer. In every case: we test on the Tax Administration test server first, then go to production.