| 1 | VOLI TRADE Trgovina · Podgorica | 02227312 | 390,143,159€ | 2,406 |
| 2 | HARD DISCOUNT LAKOVIĆ Trgovina · Podgorica | 02739500 | 294,229,601€ | 1,724 |
| 3 | IDEA - CG Trgovina · Podgorica | 02793962 | 275,741,990€ | 2,426 |
| 4 | JUGOPETROL Trgovina · Podgorica | 02013258 | 251,470,488€ | 107 |
| 5 | MONTEFARM Trgovina · Podgorica | 02017105 | 181,800,827€ | 0 |
| 6 | DOMAĆA TRGOVINA Trgovina · Podgorica | 02440261 | 161,367,790€ | 1,440 |
| 7 | GLOSARIJ Trgovina · Podgorica | 02118912 | 159,843,713€ | 183 |
| 8 | BAR-KOD Trgovina · Podgorica | 02289334 | 145,278,300€ | 441 |
| 9 | S PRESS + Trgovina · Podgorica | 02983486 | 117,421,904€ | 201 |
| 10 | INA - CRNA GORA Trgovina · Podgorica | 02305054 | 113,646,187€ | 142 |
| 11 | PLUS Trgovina · Podgorica | 03024938 | 104,939,098€ | 34 |
| 12 | OKOV Trgovina · Podgorica | 02226782 | 87,842,560€ | 559 |
| 13 | KIPS Trgovina · Podgorica | 02047403 | 85,717,779€ | 449 |
| 14 | MEGAPROMET Trgovina · Budva | 02365928 | 72,840,843€ | 402 |
| 15 | NELT MNE Trgovina · Podgorica | 02313707 | 70,256,788€ | 391 |
| 16 | TEHNO MAX Trgovina · Podgorica | 02404281 | 68,478,864€ | 291 |
| 17 | STADION Trgovina · Podgorica | 02077698 | 68,415,578€ | 224 |
| 18 | TOBACCO S PRESS Trgovina · Podgorica | 02983303 | 67,196,360€ | 786 |
| 19 | FARMEGRA Trgovina · Podgorica | 02281864 | 66,253,183€ | 90 |
| 20 | DMD DELTA Trgovina · Podgorica | 02329115 | 58,884,454€ | 75 |
| 21 | HIFA OIL CG Trgovina · Zeta | 03136981 | 57,428,372€ | 105 |
| 22 | PETROL CRNA GORA MNE Trgovina · Podgorica | 02675889 | 53,977,345€ | 152 |
| 23 | COCA-COLA HELLENIC BOTTLING COMPANY-CRNA GORA Trgovina · Podgorica | 02303213 | 52,952,440€ | 24 |
| 24 | MPM Trgovina · Podgorica | 02047861 | 52,629,879€ | 434 |
| 25 | LUKOIL MONTENEGRO Trgovina · Podgorica | 02630419 | 46,406,987€ | 109 |
| 26 | TABACCO SHOP Trgovina · Podgorica | 02378299 | 45,959,755€ | 0 |
| 27 | SPORT VISION Trgovina · Podgorica | 03187608 | 40,206,482€ | 333 |
| 28 | VCAG Trgovina · Podgorica | 03237656 | 40,103,222€ | 2 |
| 29 | INDITEX MONTENEGRO Trgovina · Podgorica | 02697904 | 39,935,102€ | 0 |
| 30 | EXPO COMMERCE Trgovina · Kotor | 02280612 | 38,034,215€ | 210 |
| 31 | XENERGY Trgovina · Podgorica | 02766515 | 37,486,768€ | 21 |
| 32 | CEROVO Trgovina · Bar | 02069814 | 36,996,624€ | 226 |
| 33 | ŠKORPION Trgovina · Herceg Novi | 02083442 | 36,864,784€ | 103 |
| 34 | KMAG,KIA MOTORS ADRIA GROUP Trgovina · Podgorica | 02745747 | 35,334,755€ | 2 |
| 35 | VOLVOX MATERIALS&CONSTRUCTION Trgovina · Podgorica | 03689697 | 33,249,885€ | 0 |
| 36 | ROKŠPED AUTO CENTAR Trgovina · Podgorica | 02976820 | 32,849,222€ | 51 |
| 37 | COMTRADE DISTRIBUTION Trgovina · Podgorica | 02297248 | 32,110,026€ | 29 |
| 38 | NEXT AUTO Trgovina · Danilovgrad | 02861194 | 31,407,415€ | 227 |
| 39 | FASHION COMPANY Trgovina · Podgorica | 02456907 | 30,672,383€ | 150 |
| 40 | DONGFANG ELECTRIC INTERNATIONAL CORPORATION Trgovina · Pljevlja | 03318206 | 30,511,379€ | 8 |
| 41 | EFEL MOTORS Trgovina · Cetinje | 02377241 | 29,883,442€ | 55 |
| 42 | DONATOR Trgovina · Tuzi | 02129183 | 29,740,798€ | 339 |
| 43 | KALAMPER Trgovina · Bar | 02100762 | 29,656,414€ | 167 |
| 44 | CUNGU & CO Trgovina · Ulcinj | 02256134 | 28,354,457€ | 289 |
| 45 | ATACO - TRGOVINA I ZASTUPANJA Trgovina · Danilovgrad | 02672642 | 27,563,737€ | 105 |
| 46 | KLIKOVAC Trgovina · Podgorica | 02191601 | 27,220,292€ | 125 |
| 47 | CEMEX MONTENEGRO Trgovina · Podgorica | 02270803 | 26,684,935€ | 8 |
| 48 | ALLIANCE Trgovina · Podgorica | 02165473 | 26,284,174€ | 82 |
| 49 | TCK MONTENEGRO Trgovina · Podgorica | 02655373 | 26,206,957€ | 0 |
| 50 | LEDO Trgovina · Podgorica | 02126265 | 26,196,547€ | 114 |