The exchange of information in the process of international administrative cooperation in the field of taxation is one of the key instruments in the fight against cross-border tax evasion, aggressive tax planning, and hiding assets in off-shore jurisdictions. The Tax Administration participates in the automatic exchange of information in accordance with international agreements, international acts and directives of the European Union.

Automatic exchange of information means delivery of predetermined information to other countries about residents of those countries, without prior request and in predetermined time periods.

Directive 2011/16/EU regulates the rules and procedures of administrative cooperation and exchange of information between member states.

The Law on Tax Administration and the Rulebook on the closer method of reporting and the form based on the common reporting standard, which was published in the "Official Gazette of Montenegro", no. 143/2025 of December 5, 2025, which entered into force on December 13, 2025, are at the end of the article.

Convention on Mutual Administrative Assistance in Tax Matters MAC ("Official Gazette of Montenegro - International Treaties", No. 012/19 dated 27.12.2019 / Convention on Mutual Administrative Assistance in Tax Matters MAC ("Official Gazette of Montenegro - International Treaties", No. 012/19 dated 27.12.2019 / LAW ON THE APPROVAL OF THE CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS /enables the automatic exchange of information with third countries.

More about obligations and rules of automatic exchange of information can be found in the respective menus.