Questions and Answers

Assigning MBG ceased as of 4th of February 2023. PIN (OIB) has completely replaced MBG and does not contain any information in connection to the person it was assigned to (unlike MBG, it is a de-identified number) and meets the requirements of the European Union for the purposes of international exchange of information because it has less than 12 digits.

PIN (OIB) is a permanent identifier of a natural and legal person and does not change regardless of the change in the information on the basis of which the PIN (OIB) was assigned.

If there is a change in any piece of information contained in the PIN (OIB) Certificate (information on name or surname, or the name of the legal person subject to PIN (OIB), the competent authority that executed the change will deliver a new PIN (OIB) Certificate to that person.

All the competent authorities and legal persons with public authority that maintain official records (records, registry, list, official registries, and other records) of persons and assets, so that official records can be digitally connected. Public administration bodies, acting of their own motion, are obliged to fulfil the legal obligation to obtain information from public registries, which means that the body conducting a certain procedure in which certain piece of information concerning a party to the procedure is necessary, will not require the submission or delivery of that piece of information from a party to the procedure, but will obtain that same piece of information by secure exchange of information through the government IT infrastructure. Therefore, connecting the official records through PIN (OIB) reduces the administrative burden on citizens and enables a faster way of exercising rights (social welfare, scholarships, subsidies, financial aid, and other rights).

Tax Administration makes available the information contained in the PIN (OIB) records to bodies governed by public law and other bodies through the government IT infrastructure in accordance with the regulation governing the state information infrastructure, when this is prescribed by special regulations for the purpose of performing tasks within their scope of activity. Only authorised persons and institutions have access to the information, and only to the information for which they are authorised.

The information about someone else's PIN (OIB) cannot be misused because all actions and procedures before the competent authorities and institutions require an identification document.

The steps that EU nationals should take in their home countries in order to exercise their right to use the services on the e-Citizens portal of the Republic of Croatia can be viewed at the link e-Citizens Portal from the EU

It is necessary to contact the Tax Administration, which, after the information verification process, issues a decision on the annulment of the second assigned PIN (OIB). The decision is delivered to the person subject to PIN (OIB). The decision annulling the PIN (OIB) also specifies the obligation to return the issued Certificate.

Such situations are extremely rare. It can happen with Croatian citizens who have been living abroad for many years and who have in the meantime changed some of their information abroad (name, surname), and the change was not delivered to the Croatian official registries. If they apply for PIN (OIB) according to the current information and declare themselves as foreign citizens (without declaring Croatian citizenship) and present a foreign passport, it is possible that they will receive a second PIN (OIB). Such a situation is usually quickly detected but can cause financial costs to be borne by the person himself.

Exceptionally, legal persons having their headquarters in the Republic of Croatia, within the meaning of the PIN (OIB) Act, are considered to be bankruptcy estate or liquidation estate that have been recognised the capacity to be a party to proceedings before courts, administrative or other bodies and are holders of property rights and other rights. Bankruptcy estate/liquidation estate are entered in the Court Registry, electronically in real time, when the Tax Administration determines and assigns PINs (OIBs). The PIN (OIB) Certificate is delivered to the insolvency administrator/liquidator by the Commercial Court.

Residential buildings are not legal persons and are not subject to PIN (OIB).

With the entry into force of the Act on the Management and Maintenance of Buildings on 1st of January 2025, the commonhold of a building became a legal person by being entered in the Registry of Commonholds of Buildings. In this regard, amendments have been made to the PIN (OIB) regulations.

The building manager submits the application for entry in the Registry of Commonholds of Buildings electronically to the competent regional cadastre office or the City Office for Cadastre and Geodetic Affairs of the City of Zagreb through the Real Property Registration and Cadastre Joint Information System. When registering the commonhold of a building in the Registry of Commonholds of Buildings electronically in real time, the Tax Administration determines and assigns the PIN (OIB). The PIN (OIB) Certificate is delivered to the building manager by the cadastral office.