Tax Certificate via IRMS

Usually either the signing component itself is missing, or the computer was not restarted after installing it. Per the IRMS manual “Elektronsko potpisivanje dokumenata” (25 June 2026), a certificate on a token is not enough: besides the qualified certificate installed on the local computer you must separately download and install the IRMS Digital Signature API component. The procedure: download IRMSDigitalSignatureApi.zip from the portal, unpack it to drive C:, then in the resulting IRMSDigitalSignatureApi folder right-click setup.exe and choose “Run as administrator” — the manual explicitly requires installing as a local administrator. At the end of the installation a dialog states that the computer must be reset so the installed components can be used; the manual adds that only after the restart does the service start automatically and become ready for work, and that if you pressed “Cancel” on that dialog and postponed the reset, you must restart the computer before your first signing. The second typical obstacle is the port: the application uses port 8984 by default, so before installing you should check that this port is free; if it is occupied, the installer offers to free it, and if it is not freed, the installation is aborted. Browser settings are not part of this procedure — the manual describes no Chrome configuration at all, because the signing is done by the locally installed service, not by the browser. Check, in this order: whether IRMSDigitalSignatureApi is installed at all, whether it was installed as administrator, whether the computer was restarted afterwards, and whether port 8984 is free.

Log in to IRMS (irms.tax.gov.me) with a certificate or eTrust account, open Upravljanje predmetima → Novi zahtjev → “Izdavanje uvjerenja iz poreskih evidencija”, choose “Uvjerenje o izmirenim obavezama po osnovu javnih prihoda”, enter purpose, period and description, sign the request with your certificate and download the certificate from eSanduče (Nepreuzeto → Prihvati → Preuzmi).

Legally yes — but do not count on a counter. The Law on Administrative Procedure, Art. 33 para. 3, says a certificate on facts held in official records is issued to the party “on an oral request, as a rule the same day”, at the latest within eight days, and Art. 59 para. 3 adds that a submission may be filed “by handing it in directly, by post, by fax or in electronic form” — the electronic channel is one option, not the only one. But no official document sets out a counter procedure: the IRMS manual knows only the electronic route (token certificate or eTrust account + electronic signature), and since the move to IRMS the Tax Administration in practice does not take requests from callers at a counter. That leaves three realistic routes: (1) a Crnogorski Telekom eTrust account instead of a token certificate — no token or card reader needed; (2) an authorised person (accountant, lawyer) recorded in IRMS filing on your behalf — the usual solution in practice; (3) a written request sent by post to the competent branch office, citing Art. 33 para. 3 and Art. 59 para. 3 — the law names post explicitly as a filing channel, so this route does not depend on being received at a counter.

Send it by registered mail — under Art. 90 para. 3 the day you hand it to the postal operator counts as the day of filing, so you have proof of the date; you may also ask for a receipt, because under Art. 64 para. 3 of the Law on Administrative Procedure the authority must, at the party's request, issue a confirmation stating that the submission was received, the date and time of receipt, its subject and the list of attachments — and no fee is charged for it. If the request is refused, the authority must issue a decision (rješenje) against which you may appeal (Art. 33 para. 4). If within eight days of filing you receive neither the certificate nor a refusal decision, you may appeal as if the request had been refused (Art. 33 para. 5). The Tax Administration Law does not make the electronic channel exclusive either: for tax returns it expressly allows filing “electronically, in person or by post” (Art. 36 para. 6), and it lists providing professional assistance to taxpayers in applying tax regulations among the tax authority's tasks (Art. 6 para. 1 item 15).

Under the Rulebook (Off. Gazette 42/2012, 3/2024): a certified copy of a valid passport, the decision granting temporary residence for more than six months in the calendar year (or permanent residence) and proof of income — an employment/secondment contract, or proof of ownership and a lease agreement, or a professional sports contract. The certificate is issued on form PR-1 in Montenegrin and English.

The Administrative Fees Law sets €2 for the request (Tariff no. 1) and €3 for certificates issued by authorities (Tariff no. 26); the law carves out no exemption for electronically filed requests. The IRMS request has a dedicated field on the Dokumenti tab for attaching proof that the fee was paid, and that proof may be electronic.