Tax number

Steps

1. If you are settling: declare your stay at the police station (see HR-SEJOUR-TOUS-001). The competent police station assigns you the OIB at the time of the declaration; you do not have to go to the tax office.
2. If you need the OIB before settling, two options:
   • Online (EU and EEA citizens): with a valid e-Građani electronic credential (or your national digital identity, if your country is on the portal's login list), on the platform for EU and EEA citizens (europe.gov.hr), Dodjela OIB-a service (assignment of the OIB).
   • At the counter: at the competent ispostava (branch) of the Porezna uprava, with the Zahtjev za određivanjem i dodjeljivanjem OIB-a form (request for determination and assignment of the OIB, available in Croatian, English and German) and your identity document. The competent branch is the one for the place of the reason for the request (for a property, the one where it is located); if it cannot be determined, it is the Zagreb regional office (Područni ured Zagreb).
3. Through a representative: a person can make the application for you with a power of attorney. It must be written in Croatian or translated into Croatian, and legalised when the agent is a private individual; it need not be for a notary, a lawyer, a tax adviser, a bank or a public body. The branch keeps the power of attorney.
4. Keep your potvrda o OIB-u (OIB certificate): it will often be asked of you.

Documents

• The OIB application form (at the counter).
• Your identity document. The Porezna uprava page on assignment asks for the passport (original to be shown, copy to be attached) and accepts the following documents only in the absence of a passport; the English page presents them as alternatives:
  • for an EU citizen: European identity card;
  • or an identity document from your country, with proof of your nationality.
• A power of attorney (in Croatian or translated) if someone does the procedure for you.

Costs and timelines

• Cost: the Porezna uprava pages mention no fee. To be confirmed at the counter.
• Timeline: the OIB is assigned when you declare your stay to the police (EURES: the registration certificate is handed over immediately); variable at the tax office counter.

Common pitfalls

• Doing two procedures. If you declare your stay to the police, you receive the OIB at that moment: no need to go to the tax office as well.
• Believing the OIB changes. Once assigned, it never changes, even if you change your name or address. If you already have one, reuse it.
• Confusing OIB and tax residence. Having an OIB does not make you a Croatian tax resident. That is the "Taxes" theme.
• An outdated email procedure. A 2020 page describes sending the application by email during the Covid-19 crisis. It dates from an exceptional period: prefer the counter or the online service. Today, the Porezna uprava page on assignment provides for email only for pensioners who live abroad and receive a Croatian pension.

What changes by country of origin

• EU and EEA citizens: online application possible with an e-Građani credential; European identity card accepted (in the absence of a passport according to the page on OIB assignment).
• Swiss citizens: passport, or Swiss identity card with proof of nationality. The online service is reserved for EU and EEA citizens: go through the counter or through the police when you declare your stay.
• British citizens (Scots included): passport, or British identity document with proof of nationality. No access to the online service reserved for the EU and the EEA: tax office counter, or police when your stay is registered.