Montenegro
Montenegro uses an 8-digit PIB for legal persons and natural persons performing independent activity, an 8-digit personal identification number as the current personal PIB for other individuals, and the 13-digit JMBG in older or legacy personal-tax contexts.
TIN types
3 published formats. Open a type to see examples, structure details, and official sources.
Montenegrin Tax Identification Number (PIB)
Current
Individuals
Entities
Poreska uprava (Tax Administration)
Eight-digit taxpayer identifier assigned to legal persons and to natural persons performing independent activity, including entrepreneurs and certain regulated professionals.
Details
Poreska uprava (Tax Administration)
Eight-digit taxpayer identifier assigned to legal persons and to natural persons performing independent activity, including entrepreneurs and certain regulated professionals.
On tax-registration documents and CRPS or IRMS business-register records.
Montenegrin Personal Identification Number / Personal PIB
Current
Individuals
Ministarstvo unutrašnjih poslova (Ministry of the Interior) / Poreska uprava (Tax Administration)
Current personal PIB form for individuals who do not perform independent activity; foreign individuals without an internal-affairs identification number receive a PIB in the same form from the Tax Administration.
Details
Ministarstvo unutrašnjih poslova (Ministry of the Interior) / Poreska uprava (Tax Administration)
Current personal PIB form for individuals who do not perform independent activity; foreign individuals without an internal-affairs identification number receive a PIB in the same form from the Tax Administration.
In the confirmation on determination of the identification number and in electronic identification or certificate contexts linked to the identity card.
Montenegrin Unique Master Citizen Number (JMBG)
Legacy
Individuals
Ministarstvo unutrašnjih poslova (Ministry of the Interior)
Thirteen-digit unique master citizen number used in official identity documents and retained for older personal-tax payment and onboarding contexts.
Details
Ministarstvo unutrašnjih poslova (Ministry of the Interior)
Thirteen-digit unique master citizen number used in official identity documents and retained for older personal-tax payment and onboarding contexts.
On the national identity card; foreigner identity and residence documents can also show the unique master number.