The Ministry of Finance is currently not preparing special laws to tax the work of influencers, as their income is already subject to the Personal Income Tax Law. There will be no penalties for influencers beyond the existing tax regulations, while so far there has been no specific analysis of the scope of this sector or a census of their number.
This was officially told to "Vijesti" by the finance department that manages it. Novica Vuković.
Influencers and those who earn money through social media do so through paid collaborations, ambassador contracts, monetization from ads, sharing links for discounts, gifts or sales. There is also a shadow economy in this sector, that is, those who do not report their income or advertise on foreign illegal sites for organizing games of chance...
The Ministry emphasized that their goal is to create a favorable tax regulatory framework for work, with a focus on regulating the business environment and reducing the informal economy.
"The Ministry of Finance is currently not preparing a special legal solution that would relate exclusively to the taxation of influencers, bearing in mind that the income generated by individuals from influencer activities is already covered by the current Law on Personal Income Tax, depending on the legal form in which the activity is performed (self-employment, service contract, income generated via the Internet). Special analyses of the scope of this sector, as well as a list of the number of influencers in Montenegro, have not been conducted by the Ministry of Finance, nor is a special penalty policy planned for this category of taxpayers outside the existing system of sanctions provided for by tax regulations," the Ministry said.
"Vijesti" also asked the most famous domestic influencer for a comment on paying taxes. Jovan Radulović "Jodžira", who briefly told the editorial staff that he works in Serbia, owns a marketing company and pays taxes and contributions for his business to that state. He was also one of the candidates for president of Montenegro in 2023.
"Vijesti" also contacted influencer Nikola Mijomanović "Lobanjica", who said that he had no problems paying taxes and that the process was too easy.
"You just need to open a company, I did that three or four years ago, 'Lobanjica DOO'. You pay an accountant to manage and advise. You make a contract with a partner you work with or a sponsor, such as 'CarVertical', because any foreign partner certainly doesn't want to work if you don't have a company, an invoice is issued, the money goes into the account...", said Mijomanović.
The Ministry of Finance stated that influencers are required to report their source of income and submit a report under the Tax Administration Law, and that the Tax Administration has instruments for control, i.e. insight into documentation, tax supervision, cooperation with authorities...
They pointed out that the amendments to the Tax Administration Law and the adoption of Article 14g, from December last year, introduced reporting on users of digital platforms for the purpose of exchanging information that is similar to European models. According to this measure, the reporting platform operator is obliged to collect and submit to the Tax Administration data on those who sell products, provide services, rent real estate, parking spaces or means of transport, including fees paid, activities and data...
There is no special tax for influencers in the EU.
"The deadline for submitting this data to the Tax Administration is January 31 of the year following the year to which the data relates, and non-compliance with the obligation is subject to misdemeanor penalties. The obligation also applies to platform operators who are not residents of Montenegro or have a permanent business unit here, if they enable users to perform relevant activities related to Montenegro, which means that it also includes foreign platforms through which influencers operate. With the entry into force of Article 14g, a legal basis has been established for the collection of data on users of digital platforms, including influencers, the full operational implementation of which will follow the adoption of a by-law by the Ministry of Finance (deadline: one year from the entry into force of the law). It is expected that this mechanism, together with the exchange of data with banks, will contribute to better collection of income that is already considered taxable," the Ministry said, adding that the technical establishment of this mechanism is underway.
They stressed that there is no separate tax for influencers in the European Union (EU), and that their income is subject to the general corporate tax rules of each member state, based on their business activity. They explained that the EU has introduced an obligation for digital platforms to report on the income of their users, namely the “DAC7” directive, which will come into force on 1 January 2023.
The Ministry of Finance added that platform operators collect and once a year, by January 31st for the previous year, inform tax authorities about the identity and income of sellers, and that this measure also includes influencers and income through sponsored content, sales or other activities.
"This is not a new tax, but a transparency mechanism that allows tax administrations of member states to apply existing tax regulations more efficiently. It is important to note that Montenegro has not been able to apply the "DAC7" mechanism since 2023, when it entered into force in the EU, as it did not have an equivalent legal solution adopted. Only by adopting Article 14g of the Law on Tax Administration, at the end of 2025, did Montenegro establish a legal basis for the collection and exchange of such data, in accordance with the standards that the country is taking on in the EU accession process (Chapter 16)," the department emphasized.
They also pointed out that neighboring Croatia does not distinguish influencers as a separate category, but considers influencers' income as income from self-employment (craft) or as "other income", depending on the way the work is performed. They explained that the agency or brand that pays the fee must calculate and pay income tax and related contributions for each payment, while influencers who work independently - submit an annual tax return.
They also claim that the Serbian Tax Administration, after comparing foreign currency inflows from abroad with submitted tax returns, identified those, including YouTubers and influencers, who did not declare and pay tax on their income. They allege that they also issued public calls for self-declaration of income before initiating the control, because failure to do so carried misdemeanor and criminal liability for tax evasion.
The Ministry of Finance emphasized that this model is close to the one being developed by the Tax Administration of Montenegro through a data exchange mechanism with banks.
See more:
Download the app and follow the news
FOLLOW US ON
