Croatia has amended its Regulation on the Personal Identification Number (OIB) to enhance data accuracy, modernize digital verification, and align with updated economic classifications. Key changes include expanded data collection, mandatory reporting for bankruptcy proceedings, the phase-out of outdated identifiers, and the introduction of NKD 2025, with most provisions effective from July 19, 2025, and digital seal rules from January 1, 2026.
Croatia Introduces Amendments to OIB Regulation
Public
Croatia
Author: Vukašin Santo
Category:
Fiscal subject related
Views:
2065
Content accuracy validation date:
17.07.2025
Content accuracy validation time:
14:24h
The Croatian government has introduced amendments to the Regulation on the Personal Identification Number (OIB), expanding its scope and refining the process of data collection and registration. The amendments, published in the Narodne novine, aim to modernize the OIB system and improve data accuracy across institutions.
The changes will come into force on July 19, 2025, except for provisions related to electronic seals, which will be effective January 1, 2026.
Changes:
1. Authorities will now be required to provide additional information when issuing OIBs, such as:
- Country of tax residence
- Foreign tax identification number
- Maiden names and parents’ OIBs, when available
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The regulation introduces more detailed reporting for legal entities undergoing bankruptcy or liquidation. Competent bodies must report:
- The start and end dates of proceedings
- The OIBs of bankruptcy trustees and liquidators
- Types of dissolution, including mergers, divisions, and automatic deletion
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The use of outdated identifiers is being phased out:
- MBG (Unique Master Citizen Number) is no longer part of the identification process
- SMS authentication has been removed
- Electronic seals remain the only valid form of digital verification from 2026
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Croatia is officially moving from NKD 2007 to the new NKD 2025 (National Classification of Activities), aligning classification with modern economic sectors and EU standards.
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The Ministry of Finance and the Tax Administration will now be able to update personal data in the OIB register ex officio, based on valid documentation. This change is expected to speed up the update process and reduce the administrative burden for taxpayers. An updated version of the OIB application form is now part of the regulation, reflecting the new data requirements.
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