New Rules on Reporting Digital Platform Users: What Changes from July 2026?

As of July 2026, the Rulebook on the Detailed Method of Reporting on Digital Platform Users is in force, setting out in detail the obligations of digital platform operators regarding the collection and submission of data to the Tax Administration.

The purpose of the Rulebook is not to introduce new taxes, but to enhance tax transparency and enable more efficient exchange of information between the Tax Administration of Montenegro and the tax authorities of other countries.

WHO DOES THE RULEBOOK APPLY TO?

The obligations apply to digital platform operators that enable users to earn income online. These include, among others, platforms for:

• renting apartments and other real estate (Airbnb, Booking, etc.);
• providing services (Upwork, Fiverr, and other freelance platforms);
• selling goods;
• renting vehicles and other means of transport.

WHAT ARE THE OBLIGATIONS OF PLATFORM OPERATORS?

Platform operators are required to:

• collect information about users who earn income through the platform;
• carry out verification procedures for the collected information;
• maintain records in accordance with the Rulebook;
• submit the prescribed information to the Tax Administration within the statutory deadline.

WHAT INFORMATION IS REPORTED?

The information to be reported includes, among other things, the user’s identity details, tax identification number, country of tax residence, total amount of remuneration received, and the number of transactions carried out.

If a user fails to provide the required information even after receiving requests to do so, the platform operator may temporarily block the user’s account, suspend payments, or prevent further use of the platform until the required information is provided.

Platforms that facilitate the rental of real estate are also required to report additional information about the properties being rented.

DEADLINE FOR SUBMITTING INFORMATION

Platform operators must submit the required information to the Tax Administration no later than January 31 for the preceding calendar year. At the same time, users who are subject to reporting must be informed about the information that has been submitted to the tax authorities.

The new Rulebook aims to increase tax transparency and facilitate more efficient exchange of information between tax authorities. Digital platforms operating in Montenegro or enabling users from Montenegro to earn income should determine whether they meet the reporting criteria and ensure timely compliance with the new regulations.

If you are unsure whether the new obligations apply to your business or need assistance in interpreting tax regulations, our team is available to provide legal and tax advisory services.