The Tax Identification Number (PIB) is a unique identifier used in the tax system of the Republic of Serbia for the purpose of identifying taxpayers. It serves as a key reference number through which companies, entrepreneurs, and other legal entities are recorded and monitored within the tax procedures carried out by the Poreska uprava Republike Srbije. The PIB is a mandatory element for conducting lawful business operations and is used in all situations involving tax or financial obligations.

The process of assigning a PIB is closely linked to the registration of a business entity with the Agencija za privredne registre. After submitting the registration application and completing the incorporation process, the data is forwarded to the competent authorities for further processing. In most cases, the PIB is issued within the same administrative procedure, and newly established entities receive it together with the registration decision, enabling them to begin operations in accordance with applicable regulations.

The PIB is assigned to all types of legal entities that have tax obligations, including companies, entrepreneurs, associations, institutions, and other organizational forms, depending on their legal status. In certain cases, additional tax registration steps or supplementary documentation may be required depending on the nature of the activity or specific regulatory conditions.

It is important to distinguish the PIB from the registration number issued by APR. The registration number is used for general identification in official registries, while the PIB is specifically used for tax identification and communication with tax authorities. Together, these numbers form the basic identification framework of a business entity in Serbia.

The PIB is used in everyday business operations, including invoicing, tax filings, opening business bank accounts, and communication with state institutions. It enables efficient identification within the tax system and represents one of the key elements of compliant business operations in the Republic of Serbia.