How to Get a Tax Identification Number in Serbia (2026)

The tax identification number in Serbia is called the PIB (Poreski identifikacioni broj) - a nine-digit number issued by the Central Office of the Serbian Tax Administration to companies, entrepreneurs and non-residents. Serbian resident individuals do not receive a separate PIB: their 13-digit citizen number (JMBG) doubles as their tax number. Foreign individuals and foreign companies can obtain a Serbian tax number without establishing a local entity.

This guide explains which number applies to you and how to get it, based on the Law on Tax Procedure and Tax Administration (Zakon o poreskom postupku i poreskoj administraciji - "ZPPPA") and day-to-day practice with the Serbian Tax Administration.

What is the tax identification number in Serbia?

The PIB is a unique, single and permanent number: one number per taxpayer, valid for all types of public revenue, kept until the taxpayer ceases to exist. It must appear on tax returns, invoices, customs declarations, payment orders and any document submitted to the Tax Administration (Article 26 ZPPPA).

Who gets which number:

• Companies, entrepreneurs, branches of foreign companies and non-resident individuals receive a nine-digit PIB
• Serbian resident individuals who are not entrepreneurs use their JMBG as their tax number - no separate procedure exists
• Foreign residents of Serbia without a JMBG are assigned one through the Ministry of Interior at the Tax Administration's request

Who needs a Serbian tax number?

Every company and entrepreneur registered in Serbia needs a PIB - without an active one, a business practically cannot operate, because banks are required to block the accounts of entities whose PIB has been revoked.

Foreigners need a Serbian tax number in two typical situations: a foreign individual earning income or acquiring property in Serbia (buying real estate, inheriting, receiving local income), and a foreign company doing business with Serbia without a local subsidiary - most often for VAT registration or property ownership.

How to get a tax number as a foreign individual

If you live in Serbia (temporary residence, relocation): as a tax resident you use a JMBG as your tax number. If you do not have one, it is assigned through the Ministry of Interior at the Tax Administration's request - on paper within five working days. In practice, the MUP and Tax Administration systems are not interconnected, so timelines vary case by case. Plan for this before your first filing deadline, not after.

If you are a non-resident: you apply for a nine-digit PIB using form PR-3, submitted to the Tax Administration in person or by email to the competent office - there is no online self-service portal. The decision is made by the Central Office of the Tax Administration. With complete documentation, the number is typically issued within five days to two weeks.

If you have recently relocated to Serbia, check whether you qualify for the newly-settled taxpayer incentive before your first filing - and see my personal income tax services for how your Serbian obligations fit together.

How to get a PIB for a foreign company

A foreign company without a permanent establishment in Serbia cannot apply directly. Under Article 14(2) ZPPPA, it must appoint a tax representative (poreski punomoćnik) within 10 days of earning Serbian-source income or acquiring taxable property, and the representative files the registration (form PR-1) with the Central Office of the Tax Administration.

The documentation is where most delays happen:

• Power of attorney, notarized, with an apostille and a certified Serbian translation
• Extract from the company register proving the company exists, with a certified Serbian translation
• A statement explaining why the PIB is needed (VAT registration, property purchase, contractual requirement)

With complete documentation, a PIB is realistically issued within five days to two weeks. The bottleneck is almost never the Tax Administration - it is the apostille and certified translations, which depend on your home jurisdiction. Start those first.

One useful exception: if your only Serbian income is subject to withholding tax with no filing obligation (dividends, interest, royalties paid by a Serbian payer), you are not required to appoint a tax representative at all - the Serbian payer withholds the tax. See my withholding tax services for when this applies.

If the PIB is the first step toward VAT registration - for example, you sell digital services to Serbian consumers - note that VAT registration is a separate procedure that follows once the PIB is issued. My VAT registration guide covers it in detail.

Need a PIB for your foreign company? I act as tax representative for non-resident clients - fixed fee, documentation checklist upfront, typical turnaround under two weeks. Get in touch.

How to get a PIB for a new Serbian company or sole trader

If you are registering a d.o.o. or as a sole trader (preduzetnik) in Serbia, you do not apply for a PIB separately. The Business Registers Agency (APR) forwards your registration to the Tax Administration, which runs its checks and assigns the PIB - in practice within about 48 hours - so the number usually arrives together with your registration decision.

Two things worth knowing. First, a PIB can be refused if a founder has outstanding public revenue debts above RSD 100,000 (unless settled within eight days). Second, a PIB can be temporarily revoked later - for unreported changes of registered data or long-term account blockades - and a company without an active PIB cannot bank. Keeping registration data current is not bureaucratic hygiene; it is what keeps your account open.

For the full picture of taxes when entering the Serbian market, see my Doing Business in Serbia 2026 Tax Guide.

How to verify a Serbian tax number

A company's PIB is public data: it is visible in the APR business register, and the Tax Administration offers an online PIB search. Both work in the Serbian-language interface only, so have the exact registered name or registration number ready.

Frequently asked questions

Is the VAT number the same as the tax ID in Serbia?
Serbia does not issue a separate VAT number - once a business is VAT-registered, its PIB serves as the VAT identifier on invoices. But having a PIB does not mean you are VAT-registered: VAT registration is a separate procedure with its own conditions.

Does Serbia issue tax numbers to non-resident individuals?
Yes. Non-resident individuals receive a nine-digit PIB based on form PR-3, decided by the Central Office of the Tax Administration - typically needed for property purchases or Serbian-source income.

How long does it take to get a PIB?
For companies registered through APR, about 48 hours as part of registration. For non-residents applying through a tax representative or with form PR-3, realistically five days to two weeks from complete documentation.

Do I need a PIB to buy property in Serbia as a foreigner?
Yes - you will need a Serbian tax number for the property transfer and ongoing property tax. Non-residents obtain it via form PR-3 or through a tax representative.

Can a PIB be refused or taken away?
Yes. It can be refused over a founder's unpaid public revenue debts, and temporarily revoked for unreported data changes or prolonged account blockades. Banks must block the accounts of entities whose PIB is revoked.

Do I need a Serbian tax number for freelance platforms?
If you are a Serbian tax resident self-assessing freelance income, your filings use your personal tax number (JMBG for residents). See my freelancer tax guide for how quarterly self-assessment works.

Wondering which of these applies to you? Fixed fees, senior-only advice, answers within 24 hours - let's talk.