- Corrective receipts are used in the fiscalization system in Montenegro to make subsequent corrections to already fiscalized receipts.
- They can be used for reasons such as refunds, correcting advance payment receipts, voiding error status receipts, and correcting errors found during subsequent checks.
- There are special rules for correction of other types of fiscal documents and transactions in Montenegro.
- Corrective receipts are fiscal receipts and must contain a reference to the original receipt they are correcting.
- Taxpayers must maintain an electronic journal of all corrective receipts issued.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
