Security
In safekeeping your books
We take full responsibility for keeping and safeguarding your books.
Accounting services
and financial reporting.
Innovative solutions, precise and timely reports, and a high level of knowledge and competence — the reasons we are the right choice for you.
Accuracy
Under the Accounting Act
All services follow Montenegrin regulations and the Accounting and Audit Act.
Reliability
On an ongoing basis
A broad range of high-quality accounting and financial services.
2018 Award
Best in the sector
Award for the most successful accounting firm in Montenegro.
Accounting services
Reliable accounting services and reports.
You need a bookkeeping firm that takes full responsibility for keeping and safeguarding your books — and delivers quality accounting services in line with the Accounting and Audit Act.
SecurityAccuracyReliability
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Tracking operations and statutory duties
Accounting and financial reporting are essential for every company to monitor its operations through data and to meet its legal reporting obligations.
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Finances, taxes and assets — at any moment
Want to know, at any given moment, where your company stands in terms of finance, tax and assets? We provide the highest-quality accounting services in Montenegro.
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Full responsibility for your books
A bookkeeping firm that doesn't just review your records, but gives you peace of mind and takes full responsibility for keeping and safeguarding your books.
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A broad range of accounting services
Finance Plus offers its clients a broad range of high-quality, reliable accounting and financial services — and alongside financial, we provide administrative and legal services too.
Knowledge and experience
A solution to all your accounting challenges.
Based on many years of experience in accounting, we offer a solution to all of your challenges. Finance Plus delivers knowledge and expertise across operational bookkeeping, VAT, payroll, year-end reporting and support during tax inspections.
Document posting
Posting under the Accounting Act and VAT Law
Every business document — invoice, contract, delivery note — is classified and recorded in line with the Accounting Act, the VAT Law and other regulations, so every piece of paper is covered and auditable.
Goods trade
Financial data on goods trading
We track goods in and out, purchase and sale prices, and stock by warehouse — the basis for accurate margin, VAT and pricing calculations.
Client partnership
Close partnership — your accountant knows you
We're not a distant agency. Your accountant knows the specifics of your business, reaches out before you ask, and understands the industry you operate in.
Invoices — MNE and abroad
Incoming invoices from Montenegro and abroad
Precise recording of all incoming invoices — domestic and foreign — with correct application of currency, customs and double-taxation rules.
Import ancillary costs
Ancillary costs of foreign purchasing
Transport, forwarding, customs duties — all ancillary costs are added to the purchase price, giving you an accurate base for VAT and pricing.
VAT — calc and filing
VAT calculation, posting and filing
Monthly calculation of input and output VAT, timely preparation and submission of the VAT return to the Tax Authority — with no delays, interest or errors.
Bank statements
Bank statements — local and foreign-currency
Daily reconciliation of bank statements with the accounts. Foreign-currency transactions are booked at the correct rate with exchange-rate differences calculated.
Cash and petty cash
Cash journal and petty-cash entries
We keep the petty cash by the book — every cash receipt and payment is documented, totalled and reconciled against the till.
Payroll and benefits
Payroll, fees and personal income
Monthly calculation of salaries, taxes and contributions across every contract type — employees, freelancers, lessors and dividend recipients.
Year-end accounts
Annual year-end accounts
Balance sheet, profit and loss, and cash-flow statement — the official picture of your business for the Tax Authority, banks and investors.
Inspection support
Representation during tax inspections
When an inspection arrives, we prepare and hand over all documentation and manage communication — you don't need to show up or interrupt your work.
Regulatory tracking
Changes to laws and regulations
We track every new rule in accounting and finance and let you know in good time how the change affects your particular business.
Fixed assets
Fixed-asset register and depreciation
A register of your fixed assets — buildings, equipment, vehicles — with monthly or annual depreciation and revaluation.
Tax returns
Calculating and filing tax returns
Corporate tax, personal income, property, excise — each type is calculated precisely and filed on time with the Tax Authority.
Accounting services overview
One place for your entire
accounting operation.
Over 43 individual services across bookkeeping, tax, consulting and training. The panel below rotates through the most important — showing you why these things make a difference for your business.
Chapter 01
Bookkeeping
Day-to-day keeping of the books
- 01.01 Bookkeeping
- 01.02 Posting invoices
- 01.03 Posting bank statements
- 01.04 Posting petty cash
- 01.05 Posting fixed assets
- 01.06 Posting other financial data
- 01.07 Exporting the general ledger
— page 01 —
Auditor's margin note · 01
Why does correct depreciation change the value of your company?
Fixed assets are the biggest line on the balance sheet of most companies. Wrong depreciation either overstates assets (inflates profit, so overstates tax) or understates them — and you pay more than you should. Precise bookkeeping delivers a true picture of value.
Posting fixed assets
— page 02 —
Chapter 02
Financial reporting
Year-end accounts and interim reports
- 02.01 Preparing year-end reports
- 02.02 Preparing consolidated reports
- 02.03 Preparing statistical reports
- 02.04 Preparing reports for the Securities Commission
- 02.05 Preparing corporate interim reports on client request
— page 03 —
Auditor's margin note · 02
What do banks and investors really see in your year-end accounts?
The year-end accounts are the picture of your business presented to banks, investors and the Tax Authority. An accurate report means easier credit, more trust from partners and fewer auditor queries that stall projects.
Preparing year-end reports
— page 04 —
Chapter 03
Cost sheets and operational books
Operational records by activity
- 03.01 Trade cost sheets
- 03.02 Manufacturing cost sheets
- 03.03 Trade book
- 03.04 Bar book
- 03.05 Turnover book
- 03.06 Travel-order records
- 03.07 Material-cost specifications
- 03.08 Off-balance-sheet records — packaging
— page 05 —
Auditor's margin note · 03
Why are operational books not "just admin"?
The trade book, bar book and manufacturing cost sheets are tools that show you, at any moment, your margin, your stock and where revenue is leaking. Without them you run on instinct; with them you make decisions on data.
Trade book
— page 06 —
Chapter 04
Taxes
Calculation and filing of all tax obligations
- 04.01 Value-added tax (VAT) calculation
- 04.02 Withholding tax on rent
- 04.03 Withholding tax on fees to non-residents
- 04.04 Taxes and contributions on service contracts
- 04.05 Personal income tax
- 04.06 Property tax calculation and filing
- 04.07 Tax consulting
— page 07 —
Auditor's margin note · 04
Why does VAT tolerate no mistakes?
VAT is the most common trigger for tax penalties. One wrongly processed input or output invoice can cost you 7% annual interest plus a fine. Precisely managed VAT protects your cash flow month after month.
Value-added tax (VAT) calculation
— page 08 —
Chapter 05
Consulting
Advice where standards and procedures matter
- 05.01 Consulting on drafting accounting policies
- 05.02 Consulting on applying accounting standards
- 05.03 Consulting on accounting and financial reporting
- 05.04 Consulting — IT in accounting
- 05.05 Consulting on audit preparation
- 05.06 Consulting when founding or expanding a company
— page 09 —
Auditor's margin note · 05
Why prepare before the auditor arrives?
An auditor who walks into chaos bills more hours and writes more observations. When the documentation is ready, the audit is shorter, cheaper and ends in a clean opinion — which opens doors to financing and partnerships.
Consulting on audit preparation
— page 10 —
Chapter 06
Organisation & support
Setting up systems and liaising with authorities
- 06.01 Setting up the accounting function
- 06.02 Reviewing accounting software
- 06.03 Supervision
- 06.04 Presenting accounting documentation
- 06.05 Communication with inspection and audit bodies
- 06.06 On-site work at the client
- 06.07 Timely reporting to the client on obligations
— page 11 —
Auditor's margin note · 06
Why set up accounting at the start, not later?
A well-designed system from day one means you don't need to rebuild the books when an audit, a company sale or an investor arrives. Badly set-up accounting costs three times more to fix than to do right from the outset.
Setting up the accounting function
— page 12 —
Chapter 07
Training
Training for managers and staff
- 07.01 Manager training
- 07.02 Staff training
- 07.03 Reporting training
— page 13 —
Auditor's margin note · 07
Why should a manager understand the accounting of their own company?
A manager who doesn't understand the balance sheet makes decisions "in the dark". Training doesn't turn a manager into a bookkeeper — it turns them into someone who asks the right questions, reads a report and catches a problem before it grows.
Manager training
— page 14 —
Award and recognition
The most successful accounting
firm in Montenegro.
Finance Plus received the 2018 award, presented in May 2019, as the most successful accounting firm in Montenegro in the category 'Audit and accounting services'.