The PIB (Poreski Identifikacioni Broj) is the Serbian tax identification number. Every foreign buyer needs one before the property contract can be signed, because the notary records the PIB on the deed and the tax authority uses it to assess the transfer tax. The application is free, the form is short, and the wait is usually 1 to 3 working days. Most foreign buyers have their lawyer handle the PIB application as part of the standard purchase package. It is straightforward enough that you can also do it yourself if you happen to be in Serbia and have a free morning. The form is in Serbian, but the counter clerks at the larger Belgrade and Novi Sad offices typically speak some English.
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Find the right Tax Administration office
The Tax Administration of the Republic of Serbia (Poreska Uprava) operates branch offices in every municipality. For Belgrade, the central foreigners office is at Save Maškovića 3-5, near Slavija. For Novi Sad, the main office is at Modene 7. Other cities use the local Poreska Uprava branch, listed at purs.gov.rs.
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Fill in the PR-1 form
The application form for issuing a PIB to a non-resident natural person is the PR-1 (Prijava za registraciju fizičkog lica). Pick it up at the counter, or download from purs.gov.rs in advance. Fill in your full passport details, country of citizenship, country of tax residence, and Serbian address (or the address of your Serbian representative).
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Bring your passport and a photocopy
Take the original passport and one photocopy of the photo and signature pages. The counter clerk keeps the photocopy and stamps the original to confirm verification. Bring a second photocopy as backup; offices occasionally lose them.
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If applying by proxy, bring an apostilled power of attorney
A Serbian lawyer or representative can file on your behalf if you sign a power of attorney specifically authorising tax registration. The PoA has to be signed in front of a notary in your home country, apostilled, and translated by a Serbian sworn court translator before filing. This is the standard route for buyers who handle the entire purchase from abroad.
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Submit the form at the counter
Take a ticket, wait for your number, hand the form and documents to the clerk. The clerk checks the form, stamps it, and gives you a receipt with a file reference number. There is no fee.
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Collect the PIB confirmation
Most offices issue the PIB confirmation (potvrda o izvršenoj registraciji) within 1 to 3 working days. Some Belgrade branches issue on the spot during quiet periods. Bring the receipt and your passport for collection, or your lawyer collects on your behalf.
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Keep the PIB confirmation safe
The PIB confirmation is a paper certificate showing your number and personal details. Photograph both sides immediately. The notary will want the original or a notarised copy at the property contract signing, and the receiving Serbian bank will want a copy when you open the account.
Practical notes
- A PIB is permanent. Once issued, it stays valid for life. You do not need to renew or update it unless your passport number changes, in which case file a short update form.
- The Tax Administration cashier window is closed between 12:00 and 13:00 in most offices. Plan to arrive before 11:30 or after 13:30 if you also need to pay anything.
- A PIB is required for the property purchase, for opening a Serbian bank account, for setting up a company, for any rental income tax filing, and for capital gains tax filing on resale. Get it once and use it everywhere.
- Lawyers typically charge 50 to 150 euros to handle the PIB application as part of a property purchase package. If you are in Belgrade and have a morning free, doing it yourself saves the fee.