Greenhouse gasses are main cause for change of climate. While tourism sector is not primary emitter, such as energy, transport or industry, for the developed tourism destinations such as Montenegro, development of climate friendly tourism products and services is high priority. In order to define baseline at sectorial level, TCNT project developed one off comprehensive methodology for emissions calculations for the sector, including accommodation services, transport and waste.The methodology received international verification , given the grade of reasonable level of assurance, which proves high quality of calculations. Baseline data are calculated for 2013, while total direct emissions from the sector were 60,904 ktCO2e.The project will support development of annual inventories of GHG emissions from tourism sector in cooperation with Environmental Protection Agency and Statistical Office of Montenegro, in order to define areas for interventions and assists decision makers for stimulating low carbon development. Finally, project is supporting development of sectorial Measurement, Reporting and Verification system, in order to create efficient mechanisms for data quality assurance and quality control.