Assigning PIN (OIB)

LEGAL PERSONS with headquarters in the territory of the Republic of Croatia are assigned PIN (OIB) when entering the act of incorporation into the competent records (records, registry, etc.)

Assigning PIN (OIB):

• when registering birth in the registry of births, or

• when registering citizenship in the registry of citizens 

Croatian citizens living abroad, having no PIN (OIB), submit:
1. Application for determination and assignment of PIN (OIB),
2. Identification document (ID/passport),
3. Certificate of Croatian Citizenship - for citizens acquiring citizenship prior to 1st of January 2009, without being assigned a PIN (OIB),
4. Documents which are substantively identical to the documents entered in the official registries of the Republic of Croatia,
5. Power of attorney (if applicable).

Foreign person is a natural person without Croatian citizenship, and a legal person with headquarters outside the territory of the Republic of Croatia.

PIN (OIB) enables the identification of foreign persons that participate in all legal and official procedures in the Republic of Croatia or become taxpayers.

Who to contact for PIN (OIB) assignment

1. When registering residence in the territory of the Republic of Croatia or acquiring citizenship - foreign natural person goes to the Ministry of the Interior or the competent police administration/police station 

2. For everything else, foreign natural person contacts the competent office of the Tax Administration. * Address book of territorial jurisdictions is available at: Address book - Tax Administration

 
How to submit the PIN (OIB) application from abroad

EU/EEA citizens can apply for PIN (OIB) also online via the e-Citizens portal, which is accessed via a credential: https://europe.gov.hr/en/ by selecting the e-service: “Electronic PIN (OIB) assignment“ (“Dodjela OIB-a“).

Exceptionally, pensioners residing abroad who are beneficiaries of pensions from the Republic of Croatia, may submit the PIN (OIB) application and related documents by e-mail: oib@porezna-uprava.hr

How to submit the PIN (OIB) application in the Republic of Croatia

In order to obtain PIN (OIB), foreign person submits the application to locally competent office of the Tax Administration, IN PERSON or via PROXY.

The following documents must be enclosed with the application:

Natural person
1. Filled-out Application for determination and assignment of PIN (OIB)
2. Passport - for inspection, while a copy is enclosed with the Application

Exceptionally, a foreign natural person without a passport must enclose with the application:

• European identity card (European Union nationals) or

• identity document from the country of citizenship with the proof of citizenship.

Legal person
1. Filled-out Application for determination and assignment of PIN (OIB),
​2. The instrument of incorporation (decision or excerpt from the competent registry in Croatian language or translated into Croatian by a sworn translator).
The Application for determination and assignment of PIN (OIB) can be downloaded in Croatian, English and German languages.

EN - PIN (OIB) - Tax Administration

When the application is submitted on behalf of a foreign person by an AUTHORISED REPRESENTATIVE, in addition to the above documents, the AUTHORISED REPRESENTATIVE must also submit the power of attorney.

The POWER OF ATTORNEY must be issued for the purpose of determining and assigning PIN (OIB) in Croatian language, or translated into Croatian. The Power of Attorney is retained at the competent local office of the Tax Administration and must be notarized only if there is doubt as to its authenticity. Where the power of attorney appoints a notary, lawyer, tax advisor, body governed by public law, or bank as authorised representative, there is no need to notarize it. Where the Application is submitted by a natural person on behalf of a foreign natural person, notarization of the Power of Attorney is required.

Where the application is submitted by authorised representative that cannot present an identification document for inspection, then it is necessary to submit a notarized copy of the identification document.

* The competent local office of the Tax Administration is the local office of the Tax Administration competent for the place where the cause for monitoring arose. If the cause for monitoring is the acquisition of real-estate (whether by inheritance or purchase and sales), locally competent office is where the real-estate is located. Where locally competent office cannot be determined, the foreign person should go to the Regional Office Zagreb of the Tax Administration, Avenija Dubrovnik 32, 10000 Zagreb.