Register a limited company (d.o.o.)

Choose the form first

A društvo sa ograničenom odgovornošću (d.o.o.) is a limited company. The national business portal says the company becomes a legal person on the day it is registered, and that the Tax Administration issues the certificate. A sole entrepreneur is a different form. Choose with an accountant or a lawyer before you file. This page follows the d.o.o. path. It is not legal advice.

What the file usually contains

The business portal and the Point of Single Contact describe the same core set:

• a founding act, notarised as the law requires — a decision for one founder, or a contract when there is more than one
• the statute, with a different model for a single-member and a multi-member company
• written consent from board members, if you appoint a board
• proof that the published fees are paid
• the unified registration application

If a proxy files, that person signs the application and the director confirms the appointment in the section the form indicates. Optional annexes exist for VAT registration and for excise. Use them only if they apply.

Fees, as the Point of Single Contact lists them

The PSC page lists €5 to the Tax Administration, account 832-3161017-60, and €3 to the Official Gazette, account 520-941100-57. Confirm the amounts and the accounts on psc.gov.me or inside IRMS before you pay. StartCG does not collect these fees.

File in IRMS

Electronic registration is filed in IRMS, the Tax Administration’s integrated system, at irms.tax.gov.me. The Tax Administration said IRMS would be in production from 12 January 2026. The announcement lists incorporation of a d.o.o. among the video guides, together with later changes and registry extracts.

The login guide on the portal describes two ways in: a qualified electronic signature on a local token, or a Crnogorski Telekom eTrust account. The support address printed on that guide is irms.podrska@tax.gov.me.

Keep the case number you receive. The business portal still tells founders they can check status on crps.me with that number.

After the certificate

• Order a stamp only if the statute describes one, and match that description.
• Open a business account at a bank you choose. See the banking guide.
• If you hire, register the employees with the Tax Administration through IRMS.

If this summary and an official page disagree, follow the official page.