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Personal identification number (OIB): information on the general rules and assigning of OIB
Personal identification number - OIB
is a permanent identification of every person, used by public authorities in official records for daily operations and information exchange
Assigned to:
- Croatian citizens when born, or when acquiring Croatian citizenship,
- legal persons with headquarters in the territory of the Republic of Croatia when established and
- foreign persons when there is a cause for their monitoring in the territory of the Republic of Croatia (entry into official records and acquiring the status of a taxpayer).
OIB can be found out in the following manner:
- www.oib.hr and
- by requesting a Certificate at the Tax Administration.
documents need not be changed, they will be gradually replaced, for the usual reasons, such as expiration,
used by all competent authorities and legal persons with public authorities which keep official records (registers, lists and other records) on persons and assets, so that the official records can be interconnected.
once assigned, OIB never changes, no matter the change that a person assigned with it experiences (for example, change of name, surname, address and similar).
Assigning of OIB to foreign persons
OIB is assigned to foreign persons by the competent police station of the Ministry of the Interior when registering habitual residence in the territory of the Republic of Croatia (in this case, the foreigner doesn’t need to come to the Tax Administration to get OIB).
OIB is assigned to foreign natural and legal persons when there is a cause for monitoring for several reasons:
- foreign person became a taxpayer under a special regulation
- foreign person became a taxpayer because he acquired asset liable to taxation and entering into official records
- foreign person is entered into official records, without becoming a taxpayer (opening of bank accounts, establishing a company etc.)
- when requested by foreign person under special regulation.
foreign natural person submits:
- Application for the determination and assignment of the Personal Identification Number
- passport – original for inspection (copy with the application)
- European identity card (citizens of European Union) or
- identity document issued in the country of citizenship with the proof of citizenship.
foreign legal person submits:
- Application for the determination and assignment of the Personal Identification Number
- Act of Association (decision or excerpt from competent registry which must be in Croatian or translated into Croatian by a sworn translator)
When the Application is submitted by an AUTHORISED REPRESENTATIVE on behalf of a foreigner (natural or legal person), he is required to submit the power of attorney with the above-mentioned documentation (copies of documents).
POWER OF ATTORNEY is required for allocating and assigning of OIB and must be drawn up in Croatian language or translated into Croatian which is the official language in the Republic of Croatia. Power of attorney is kept at the competent Tax Administration office. If the power of attorney is issued to natural/legal person, it should be certified. If the power of attorney is issued to a public notary, lawyer, body governed by public law, tax advisor, bank, there is no need to certify the power of attorney.
Certificate of Personal Identification Number
is a public document whereby a person proves that he has been allocated and assigned with an OIB.
issued by the Tax Administration,
not used as identity document, but as proof of OIB.
Competent authority and regulations
Ministry of Finance, Tax Administration
Boškovićeva 5
10 000 Zagreb
+385 1 480 9000
Info: pisitenam.porezna-uprava.hr
Personal Identification Number Ac (Official Gazette, 60/08)
Date of update: 8 January 2025