Skip to main content

Serbia TIN number guide

Jedinstveni Maticni Broj Gradana (JMBG)​

Jedinstveni Matični Broj Građana (JMBG) is a unique master citizen number used for identification of citizens in Serbia.

Format:

  • 13-digit numeric code
  • First 7 digits - Date of birth in DDMMYYY format
  • Next 2 digits - Geographic region code indicating place of birth
  • Next 2 digits:
    • 1-4 indicating sex (odd for male, even for female)
    • Sequential serial number for people born on the same date and place
  • Last 2 digits - Computer check digits
JMBG card Front sideJMBG card back side
JMBG card Front sideJMBG card back side

Poreski Identifikacioni Broj (PIB)​

  • It is a 9-digit tax identification number used to identify businesses and other legal entities for tax purposes
  • Assigned by the Tax Administration upon company registration
  • First 8 digits are randomly generated
  • 9th digit is a check digit calculated based on the first 8 numbers

How Lookuptax can help you in VAT validation?

Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.

Frequently Asked Questions​

Does a foreign company need to register for PDV (VAT) before its first sale to a Serbian customer, even without a local entity?​

Yes — and there is no revenue threshold for non-residents. While Serbian-resident businesses only become obligated to register for PDV once their taxable turnover in the prior 12 months exceeds 8 million RSD (approximately €68,000), non-resident companies must register before they make any taxable supply to a Serbian buyer, starting from the first transaction. [1] This applies equally to providers of electronically supplied services selling B2C — there is no de minimis threshold. Registration requires obtaining a PIB first, which means the timeline for compliance begins before the first invoice is issued. [2]

My Serbian client is withholding 20% from my invoice — when does that rate jump to 25%, and how do I avoid it?​

Serbia applies a standard 20% withholding tax (WHT) on payments to non-residents for services such as royalties, market research, consulting, accounting, and legal fees. The rate rises to 25% when the non-resident recipient is located in a jurisdiction that Serbia's Ministry of Finance has classified as having a preferential tax system — a list of 51 jurisdictions maintained and updated by the ministry. [1] The 25% rate covers all service fees paid to entities in those jurisdictions regardless of where the service is performed or used. To reduce or eliminate WHT, the non-resident company must rely on a double taxation treaty between Serbia and its country of residence and submit a certificate of tax residency to the Serbian payer before payment. [2]

Does a foreign business operating through a fiscal representative in Serbia have to issue invoices through the SEF e-invoicing portal?​

Yes. Since 1 January 2023, Serbia's Sistema Elektronskih Faktura (SEF) mandate covers not only Serbian-registered businesses but also foreign businesses operating in Serbia through a local fiscal representative registered for VAT. [1] All B2B invoices subject to Serbian VAT must be issued and received exclusively via SEF in UBL 2.1 XML format; paper or PDF invoices are not legally valid for those transactions. Foreign companies that are not VAT-registered in Serbia and have no fiscal representative are exempt from SEF obligations, but they may register voluntarily. Non-compliance carries fines from 50,000 to 2,000,000 RSD for companies and up to approximately 100,000 RSD for responsible individuals. [2]

Can a foreigner in Serbia get a PIB without first having a JMBG, and what is the correct sequence for new arrivals?​

Foreigners who do not yet have a Serbian JMBG can still obtain a PIB, but the process is not self-service. A non-resident individual needing a PIB — for example, to pay property tax or register as a sole trader — must apply through a proxy or directly at Poreska uprava using form EPIB-1, presenting a valid passport and, where applicable, a temporary residence document. [1] Foreign nationals who obtain temporary residence in Serbia and register with the Ministry of Interior receive a foreigner's identification number that the Tax Administration then uses to issue a JMBG-equivalent. Problems arise when the MUP (Interior Ministry) and Tax Administration systems are not yet synchronised after a new permit is issued — if the Tax Administration does not recognise the number, the applicant must return to MUP for a correction before the PIB can be activated. [2]

Do digital nomads staying under 90 days in Serbia owe Serbian income tax, and at what point does tax residency trigger?​

Serbia grants a personal income tax exemption to foreign nationals who spend no more than 90 days in Serbia within any 12-month period beginning or ending in the relevant tax year, provided they are not employed by a Serbian entity. [1] Once a foreign national exceeds 183 days of presence in a calendar year, or shifts their centre of vital interests (habitual home, family, economic ties) to Serbia, they become a Serbian tax resident and are taxed on worldwide income. At that point they must obtain a PIB, register with Poreska uprava, and file Serbian income tax returns. The standard personal income tax rate is 10% on employment income; self-employed sole traders use a lump-sum model or actual-expense accounting method, with social contribution obligations added on top. [2]