Country guide

Serbia

Serbia uses the JMBG as the tax identifier for resident individuals who are not entrepreneurs, while the 9-digit PIB is assigned to legal entities, entrepreneurs, permanent establishments, and non-resident natural persons.

RS SRB 2 TIN types Last reviewed 2026-06-05

TIN types

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

Validate Serbia TIN

Serbian Unique Master Citizen Number (JMBG)

Current Individuals

Ministarstvo unutrašnjih poslova (Ministry of the Interior)

The JMBG is the 13-digit unique master citizen number. In Serbian tax rules it acts as the PIB for resident natural persons who are not entrepreneurs and for taxpayers of agricultural and forestry income contributions.

Details

Examples

0101990-71-123-3 2005980-71-987-0

Where to find it

On Serbian public documents and official records that display the personal citizen identification number.

Common names

JMBG Jedinstveni matični broj građana Matični broj

Structure

1-2 Day Day of birth.

3-4 Month Month of birth.

5-7 Year Last three digits of the year of birth.

8-9 Registration area Registration-area code.

10-12 Gender and serial Sequence for persons born on the same date, with 000-499 used for men and 500-999 used for women.

13 Control digit Final control digit.

Official source

purs.gov.rs pravno-informacioni-sistem.rs

Serbian Tax Identification Number (PIB)

Current Individuals Entities

Poreska uprava Republike Srbije (Tax Administration of the Republic of Serbia)

The PIB is Serbia's 9-digit tax identification number for taxpayers such as legal entities, entrepreneurs, permanent establishments of non-resident legal entities, and non-resident natural persons.

Details

Examples

10000001-6 10123456-9

Where to find it

On taxpayer registration documents and in the Tax Administration's PIB register.

Common names

PIB Poreski identifikacioni broj Tax Identification Number

Structure

1-8 Registration sequence Taxpayer registration sequence.

9 Check digit Final control digit.

Official source

purs.gov.rs