Basic information
What is a Personal Identification Number – PIN (OIB)?
Permanent identifier of legal and natural persons in the Republic of Croatia which is used in official records for daily operations and for the exchange of information (including international exchange of information).
It consists of 11 digits, 10 of which are randomly generated, and it does not contain any information in connection to the person subject to PIN (OIB) it was assigned to, and of one digit which is a control number.
What is a tax number?
PIN (OIB) is the tax number for taxation purposes.
Who requires a PIN (OIB)?
Persons subject to PIN (OIB) are:
1. Natural persons - Croatian citizens,
2. Legal persons with headquarters in the territory of the Republic of Croatia,
3. Foreign natural and legal persons when there is a “cause for their monitoring” with the purpose of exercising the rights and meeting the obligations in accordance with the Croatian legislation.
When does a foreign natural person require a PIN (OIB)?
Foreign natural person requires a PIN (OIB) when:
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registering in the official records of the Ministry of the Interior for the purpose of granting residence or applying for Croatian citizenship,
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acquiring real-estate or securities,
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establishing a company,
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opening a bank account,
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entering any official registry of persons and assets in the territory of the Republic of Croatia,
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becoming a taxpayer.
When does a foreign legal person require a PIN (OIB)?
Foreign legal person requires a PIN (OIB) when:
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acquiring real-estate or securities,
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establishing a company,
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opening a bank account,
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entering any official registry of persons and assets in the territory of the Republic of Croatia,
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becoming a taxpayer.