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Country guide

Bosnia and Herzegovina

Bosnia and Herzegovina mainly uses the personal JMB or JMBG for individuals. Business and special-case taxpayers use 13-digit direct-tax identifiers whose opening digits depend on the taxpayer type and the Federation, Republika Srpska, or Brčko registration context.

BA BIH 8 TIN types Last reviewed 2026-04-19

TIN types

8 published formats. Open a type to see examples, structure details, and official sources.

Validate BIH TIN
Bosnia and Herzegovina Unique Master Citizen Number (JMB/JMBG)
Current Individuals

Ministarstvo civilnih poslova Bosne i Hercegovine / nadležni organ po mjestu rođenja, prebivaliÅ”ta ili boraviÅ”ta (Ministry of Civil Affairs of Bosnia and Herzegovina / competent authority by place of birth, residence, or stay)

Primary personal identification number used in civil records and used as the tax identifier for citizens and other physical persons who have a JMB in tax records.

Details
Examples
01 01 990 17 000 1 31 12 999 12 345 6
Where to find it

On identity cards and other public documents where the law permits JMB to be shown, and on tax or payment forms that ask for JMB or JMBG.

Common names
JMB JMBG
Structure
1-2 Day Day of birth.
3-4 Month Month of birth.
5-7 Year Three-digit year code.
8-9 Register area Registration area code.
10-12 Serial Serial sequence; 000-499 is used for males and 500-999 for females.
13 Control digit Final control digit.
Official source
propisi.ks.gov.ba iddeea.gov.ba pufbih.ba poreskaupravars.org skupstinabd.ba
Federation of Bosnia and Herzegovina / Republika Srpska Direct-Tax JIB/PJIB (ordinary legal entities and business units)
Current Entities

Porezna uprava Federacije Bosne i Hercegovine / Poreska uprava Republike Srpske (Tax Administration of the Federation of Bosnia and Herzegovina / Tax Administration of Republika Srpska)

Common 13-digit direct-tax identifier family for ordinary legal persons and business units in the Federation and Republika Srpska.

Details
Examples
4227882720003 4402827000006
Where to find it

On tax registration certificates, tax forms, payment forms, and other documents that ask for JIB or PJIB.

Common names
JIB PJIB
Official source
pufbih.ba poreskaupravars.org oecd.org
Brčko District Direct-Tax JIB
Current Individuals Entities

Porezna uprava Brčko distrikta Bosne i Hercegovine / Agencija za statistiku Bosne i Hercegovine (Brčko District Tax Administration / Agency for Statistics of Bosnia and Herzegovina)

13-digit JIB used in Brčko District for legal entities and entrepreneurs. Physical persons use JMB in tax matters instead.

Details
Examples
4600082130006 4600038150008
Where to find it

On Brčko tax-registration documents and on some official Brčko government pages that display the taxpayer's JIB.

Common names
JIB
Official source
skupstinabd.ba zou.bdcentral.net ppipo.bdcentral.net
Federation of Bosnia and Herzegovina Direct-Tax PJIB (diplomatic missions and international organisations)
Current Entities

Porezna uprava Federacije Bosne i Hercegovine (Tax Administration of the Federation of Bosnia and Herzegovina)

Special 13-digit PJIB used for diplomatic and consular missions and international organisations in the Federation.

Details
Examples
6112384000007 6232760000004
Where to find it

On Federation tax registration documents for diplomatic, consular, mission, or international-organisation registrations.

Common names
PJIB
Official source
pufbih.ba
Federation of Bosnia and Herzegovina Direct-Tax PJIB (nonresident and other special taxpayers)
Current Individuals Entities

Porezna uprava Federacije Bosne i Hercegovine (Tax Administration of the Federation of Bosnia and Herzegovina)

Special 13-digit PJIB family used in the Federation for nonresident and other specific taxpayer situations.

Details
Examples
5008401234507 5042501234501
Where to find it

On Federation tax registration documents for nonresident or other special-case registrations.

Common names
PJIB
Official source
pufbih.ba
Republic of Srpska Direct-Tax JIB (special variants)
Current Individuals Entities

Poreska uprava Republike Srpske (Tax Administration of Republika Srpska)

Special 13-digit JIB family used in Republika Srpska for representations, nonresidents, condominium or homeowners-community type registrations, ex officio registrations, and other special cases covered by the current rule.

Details
Examples
4941234560008 4951234560009
Where to find it

On Republika Srpska tax registration documents for special-case registrations.

Common names
JIB
Official source
poreskaupravars.org
Federation of Bosnia and Herzegovina / Republika Srpska Direct-Tax FJIB/JIB (sole proprietors and entrepreneurs)
Current Individuals

Porezna uprava Federacije Bosne i Hercegovine / Poreska uprava Republike Srpske (Tax Administration of the Federation of Bosnia and Herzegovina / Tax Administration of Republika Srpska)

13-digit direct-tax identifier for sole proprietors and entrepreneurs in the Federation and Republika Srpska.

Details
Examples
4301234560001 4501234560001
Where to find it

On tax registration certificates, tax forms, and payment forms for sole proprietors or entrepreneurs.

Common names
FJIB JIB
Official source
pufbih.ba poreskaupravars.org
Federation of Bosnia and Herzegovina Nonresident Natural Person Tax Number (NJIB)
Current Individuals

Porezna uprava Federacije Bosne i Hercegovine (Tax Administration of the Federation of Bosnia and Herzegovina)

13-digit tax number used by the Federation for nonresident natural persons.

Details
Examples
01 01 990 0 840 01 31 12 999 0 756 15
Where to find it

On Federation tax registration documents and forms for nonresident individuals.

Common names
NJIB
Structure
1-2 Day Day of birth.
3-4 Month Month of birth.
5-7 Year Three-digit year code.
8 Fixed digit Fixed separator digit 0.
9-11 Country code Three-digit country code.
12-13 Serial Two-digit serial number.
Official source
pufbih.ba