The PIB (Poreski identifikacioni broj — Tax Identification Number) is Serbia's unique tax reference number for individuals and companies. It is assigned by the Serbian Tax Administration (Poreska uprava Srbije) and is required for all tax filings, property transactions, and interactions with Serbian tax authorities. Foreign nationals purchasing Serbian property must obtain a PIB before the notarial deed can be completed.
For natural persons (individuals), the PIB is a nine-digit number. For legal persons (companies), the PIB is also nine digits and is typically assigned concurrently with the company's registration in the Serbian Business Registers Agency (APR). The PIB for individuals and the business registration number for companies are the two primary identifiers in the Serbian tax system.
The PIB application for a non-resident individual is submitted at a Poreska uprava branch office using Form PPO PJ 8, accompanied by a valid passport. Some branches require a prior appointment (zakazivanje). Processing time is typically three to five business days. Applicants may appoint a Serbian lawyer or tax agent to apply on their behalf using a power of attorney.
Once a property is registered in the Katastar with the buyer's PIB, the local municipality issues annual property tax (porez na imovinu) assessments. Serbia's property tax is relatively low — typically 0.1–0.4% per year depending on property type, location, and assessed value. Tax bills are issued in two equal instalments in February and August each year.
When selling Serbian property, the PIB is also used for capital gains tax (porez na kapitalnu dobit) reporting. Serbian capital gains tax on property is 15% of the gain for non-residents. If a double taxation treaty applies, relief may be available. Always confirm treaty position with a Serbian tax adviser before completion.
Key Facts
| Format | 9-digit number for individuals and companies |
|---|---|
| Application | Form PPO PJ 8 at any Poreska uprava branch |
| Processing | 3–5 business days |
| Property tax | Annual 0.1–0.4% of assessed value, billed February and August |
| Capital gains | 15% for non-residents on gain from property sale |
Frequently Asked Questions
Is the PIB the same as the JMBG?
No. The JMBG (Jedinstveni matični broj građana) is the general national ID number for Serbian citizens. The PIB is specifically a tax identification number. Foreign nationals cannot have a JMBG but can and must have a PIB for property and tax purposes. They serve different functions in different administrative systems.
Can I get a PIB without visiting Serbia?
In principle, a PIB application can be submitted by a Serbian-registered representative on your behalf using a certified power of attorney. In practice, some Poreska uprava offices require the applicant's physical presence or a notarised/apostilled power of attorney. Confirm current practice with a local lawyer before relying on remote submission.
What if I do not pay property tax?
Non-payment of Serbian property tax (porez na imovinu) results in penalty interest accruing at the statutory rate. The municipality can place a tax lien (poreska hipoteka) on the property if unpaid amounts reach a sufficient threshold. The lien appears in the Katastar and will need to be discharged before any future sale.