The personal identification number or OIB is a permanent identification of the person liable for the personal identification number, which users of the personal identification number use in official records, in their daily work and when exchanging data. The personal identification number is determined and assigned by the Ministry of Finance, Tax Administration. Determining and assigning a personal identification number is carried out without any cost to natural and legal persons to whom it is assigned.
What is OIB and why is it important?
OIB or personal identification number is used as a permanent identification mark of each person used by public administration bodies in official records in daily work and when exchanging data. OIB was introduced into the Croatian legal system due to the need to harmonize Croatian tax legislation with the acquis of the European Union. Namely, the unique identity number of citizens or JMBG consists of 13 digits and therefore did not meet the European criterion of 12 digits, considering that the personal identification number for the purposes of international data exchange must not have more than 12 digits with the country designation HR added.
When do foreign individuals and legal entities need OIB?
A foreign natural or legal person in Croatia needs an OIB if he is registered in the official records of residence permits for foreigners at the Ministry of the Interior or if he is registered in one of the official records on persons and property in the Republic of Croatia and becomes a taxpayer in the Republic of Croatia according to a special regulation. In the first case, a foreign natural or legal person must visit the Ministry of the Interior in order to apply for residence and determine and assign an OIB. In the second case, the foreign natural or legal person must visit the competent office of the Tax Administration in order to determine and assign the OIB.
How can foreign individuals and natural persons obtain an OIB?
Depending on one of the two reasons listed above, a foreign natural or legal person visits the Ministry of Internal Affairs or the competent office of the Tax Administration in order to obtain an OIB. To begin with, a foreign natural or legal person must fill out the Application for determining or assigning an OIB in PDF format, which can be downloaded here. Along with the completed application, the foreign natural person must also present a passport or European identity card (for citizens of the European Union) or an identification document from the country of citizenship with proof of the relevant citizenship. The foreign legal entity must also attach the act of incorporation (decision or extract from the competent register, which must be in the Croatian language or translated into Croatian by an authorized court interpreter) along with the completed request. In the event that the request is submitted on behalf of a foreign natural or legal person by an authorized representative, along with all the aforementioned documentation, he must also submit a valid proof of power of attorney that must be issued for the procedure of determining and assigning the OIB and must be written in the Croatian language or translated into the Croatian language. The power of attorney does not have to be certified by a notary public, except in exceptional cases cases.
When does a foreign natural or legal person receive a confirmation of the assigned OIB?
If all the data on the submitted documents and documents are correct and true, the competent institution issues a certificate of the assigned OIB. According to the Personal Identification Number Act, the Ministry of Finance and the Tax Administration deliver the certificate of the assigned OIB to the persons liable for the number no later than 30 days from the moment of determining and assigning the OIB. The issued certificate has the meaning of a public document and is issued without a validity period. The OIB on the certificate of the assigned personal identification number serves as the basis for registration in all official records in the Republic of Croatia.