The New IRMS Portal of the Tax Administration – What You Can Do Online and What You Need for Your First Login

The digitalization of the tax system in Montenegro is entering a new phase through IRMS – the Integrated Information System of the Tax Administration.

IRMS is becoming the central point of communication between taxpayers and the Tax Administration, with the goal of carrying out procedures electronically, without paper documentation or visits to service counters.

Below is an overview of what can be done through the IRMS portal and what the prerequisites are for using it.

WHAT CAN BE DONE THROUGH THE IRMS PORTAL

IRMS is not just a new website, but a central platform for tax and registration procedures.

1. Submission of applications, requests, and issuance of certificates

Through the IRMS portal, it is possible to:

• register in the registry (company incorporation)
• harmonize data
• change data (director, founders, registered seat, etc.)
• delete an entity from the registry (company closure)
• register and deregister employees
• submit tax returns
• review tax cards
• submit requests to the Tax Administration (only those within its jurisdiction)
• track the status of submitted requests
• issue extracts and certificates from the CRPS
• issue certificates and other confirmations from the Tax Administration

All procedures are carried out exclusively electronically, without paper documentation.

2. Registry search and insight into entity status

IRMS enables public registry searches, allowing insight into:

• basic data on legal and natural persons (TIN/PIB, VAT, director, owners, authorized persons)
• whether an entity is registered
• whether the entity is in liquidation or bankruptcy

All data that were previously publicly available through the CRPS remain accessible.

3. Electronic communication with the Tax Administration (e-mailbox)

One of the key innovations is the introduction of the e-mailbox.

• all communication with the Tax Administration takes place via the e-mailbox
• requests, notifications, and responses are no longer delivered in paper form
• physical visits and submission of documents are abolished

For the e-mailbox to function, during the first access to the system an email address must be entered, which becomes the official contact address of the taxpayer.

4. Authorizations and acting on behalf of another person

IRMS enables clearly defined authorizations, which is especially important for:

• directors
• company employees
• accountants and accounting agencies

There are three basic types of authorization:

• internal authorization (company employees)
• contractual authorization (accountants and agencies)
• authorization of a natural person who is not employed (with notarized certification)

Authorizations for tax procedures and authorizations for CRPS are granted separately.

Important: Changes to data in the CRPS cannot be made until company acts are first harmonized with the applicable Law on Business Organizations.

All acts and decisions must be digitally signed.

PREREQUISITES FOR THE FIRST LOGIN TO THE IRMS PORTAL

To use the IRMS portal in full, the following conditions must be met.

1. Internet browser

IRMS is optimized for use with the following browsers:

• Google Chrome
• Microsoft Edge
• Mozilla Firefox

2. Digital certificate or token

Access to the system is possible using a qualified digital certificate, via:

• a valid electronic ID card
• an existing token issued by Pošta CG or Core IT (if still valid)

To use the electronic ID card, the following are required:

• a card reader
• PIN and PUK
• installed appropriate middleware application

3. Digital signing of documents

All documents submitted through IRMS must be:

• in PDF format
• digitally signed with a qualified certificate

If a document requires signatures from multiple persons (e.g. several founders), each person must digitally sign the document.

4. Entering an email address

During the first access to the system, entering an email address is mandatory. It serves:

• as the official contact address
• for receiving notifications in the e-mailbox

Without an entered email address, the e-mailbox cannot function.

The IRMS portal introduces a completely new way of communicating with the Tax Administration – digital, centralized, and paperless.

For the system to function properly, taxpayers must timely secure a digital certificate, technical prerequisites, and clearly defined authorizations.

In upcoming texts, we will cover in more detail:

• digital certificates and document signing
• authorizations in IRMS and CRPS
• the functioning of the e-mailbox and tax deadlines in practice.