What is tax identification number in Serbia?
The tax identification number in Serbia is a unique number of taxpayers that serves the purpose of identifying business entities and is a mandatory element of their accounts.
The registration procedure is carried out in the Tax Administration, which assigns a Tax Identification Number (TIN) to established economic entities.
The tax identification number in Serbia is assigned during the registration of entities and remains unchanged during their existence.
In certain cases, the Tax Administration may temporarily confiscate the TIN from the taxpayer. The most common reason for such a sanction is non-payment of taxes and non-submission of tax returns. Without an active TIN, the entity can practically not operate, because, among other things, the commercial bank is obliged to block the current accounts of the entities whose TIN has been revoked.
Laws regulating the Tax Identification Number in Serbia
The procedure of registration and allocation of TIN to taxpayers is regulated by the Law on Tax Procedure and Tax Administration, the Rulebook on Tax Identification Number (“Official Gazette of RS” No. 57/03, 68/03, 32/09, 48/10) and the Rulebook on the assignment of a tax identification number to legal entities, entrepreneurs and other entities for the registration of which the Business Registers Agency is competent (“Official Gazette of RS”, No. 32/2009, 70/2010 and 6/2012).
Obtaining a TIN in Serbia – official procedure & documentation
The Central Office of the Tax Administration decides on the submitted request for the allocation of Tax Identification Number.
Taxpayers must also submit the necessary documentation.
Documentation for taxpayers – legal entities consists of:
- Filled form PR1
- Power of attorney, certified by notary (with copy in the original language and the original certified translation by a certified interpreter)
- Original Certified translation of the registration as proof of the registration of the non-resident legal entity in the appropriate register (as well as a copy in original language)
- A statement explaining why TIN is needed.
Please note, if a Power of Attorney is certified by a notary from a country that is a signatory to the Hague Convention on the Abolition of the Need for Legalization of Foreign Public Documents, it is necessary that the Power of Attorney also contains an apostille.
An apostille is not required if the Power of Attorney is certified in one of the countries with which the Republic of Serbia has confirmed bilateral agreements on mutual exemption of public documents from legalization.
List of countries which public documents don’t need to have the apostille:
| Algeria |
Austria |
Belgium |
Belarus |
| Bosnia and Herzegovina |
Bulgaria |
Greece |
Iraq |
| Italy |
Cyprus |
Libya |
Hungary |
| Macedonia |
Mongolia |
Poland |
Romania |
| Russia |
Slovakia |
Ukraine |
France |
| Croatia |
Montenegro |
Czech Republic |
Slovenia |
Documentation for taxpayers – individuals consists of:
- Filled form PR3
- Power of attorney, certified by notary and with apostil (copy in the original language and the original certified translation by a certified interpreter).
- Original Certified translation of the passport of the natural person (or personal ID for the citizen of the EU countries)
- A statement explaining why TIN is needed.
Experience in the process of obtaining TIN in Serbia
When applying for TIN for our clients, we noticed that the Tax Administration showed the necessary dose of flexibility due to limited work caused by the pandemic of Corona virus.
The Central Administration of the Tax Administration receives requests and documentation for the issuance of TIN which is sent by registered mail and, upon a decided request, sends the decision on the allocation of TIN to the sender’s address.
This way of communication is a part of the prescribed measures for limitation of physical contact due to the COVID-19 virus pandemic, but it also speeds up the taxpayer registration procedure.
If you need any kind of support regarding the Tax Identification Number in Serbia, you can contact our team of experts.
