An invoice is a record, not a PDF decoration
The client pays from it and the accountant files from it. Agree the fields before the first one goes out. This page does not invent a mandatory layout.
1 min · Checked: October 27, 2026
This is a StartCG summary, not legal, tax, or investment advice. Confirm fees, forms and deadlines on the official page before you act.
What both sides must be able to read
A number you will not reuse. A date. Who sold, matching the certificate. Who bought. What was sold. The amount. Whether VAT applies, which you decided with the accountant before this invoice, not on it. How and where it should be paid. Keep the file with the bank statement that later matches it.
Ask before you design a template
Montenegro’s filing door is IRMS. Your accountant knows which fields the current return expects and which extra line a foreign client asks for. Copying a template from another country, or from a blog, is how a pretty PDF becomes a problem. This page will not list a legal minimum it has not read on an official form.
One habit
Send nothing you cannot find again. The company, not the chat thread, owns the invoice. If you are not yet sure about VAT, stop and read that decision before the first send.
If this summary and an official page disagree, follow the official page.
Official pages
More in this topic
- Which taxes to ask aboutProfit, VAT and payroll are different questions. The number belongs on the official page and in your accountant’s note.
- Decide VAT before the first invoiceThe law has a threshold. This page does not copy it. The VAT annex on the registration form is optional for a reason.
- Tax and the IRMS portalWhat the Tax Administration says you can do in IRMS, and what this site will not calculate for you.