Tax Identification Number in Montenegro

Montenegro’s tax administration uses Tax Identification Numbers (Montenegrin: Poreski Identifikacioni Broj or simply PIB) to identify taxpaying individuals, sole proprietorships, and companies. It is mandatory for anyone who is engaging in taxable activities and is required to file annual tax returns, including:

Companies and nonprofit organizations registered with the Company Register (CRPS), having commercial activities inside Montenegro or abroad
Montenegrin residents earning income from work or assets located in Montenegro or abroad
Foreigh companies with permanent establishments earning income from their activities inside Montenegro
Non-residents earning income from work or assets in Montenegro

The Tax Identification Number (for example: ‘02518079’) is an 8-digit serial number with the eigth digit serving as a control number.

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Tax Identification Number for Businesses

Every business registerd in Montenegro must possess a unique Tax Identification Number, which serves as their national tax ID for the purpose of administering all their tax liabilities. It is permanently assigned during the company formation procedure and stays the same, even when your company’s registered address, shareholder structure, or business activity changes. Here is for what the Tax Identification Number is needed among others:

open a corporate bank account
hire employees
pay corproate income taxes
apply for business permits and licenses
file payroll taxes and social contributions
pay customs and excise duties
issue invoices
order a corporate stamp

Tax ID for Individuals

For personal income tax purposes, the Unique Master Citizen Number (Montenegrin: Jedinstveni maticni broj gradana / JMBG) is used instead. It is usually issued at birth and consists of 13 digits in the following format:

‘DD MM YYY RR BBB K’,

where the first 7 digits represent the date of birth, ‘RR’ is the city/region of birth, BBB is the unique citizen number, and ‘K’ a check digit. For non-citizens, the JMBG may be issued upon receiving a temporary residence permit in Montenegro, or when purchasing property to be able to pay the annual property tax.