On 8 March 2023, the Croatian Official Gazette published Regulation No. 448, which implements the European Union Council Directive on the mandatory automatic exchange of financial account information (AEOI) for digital platform operators (DAC7).
Under the regulations of DAC7, digital platform operators are required to provide reports on specific information, such as the revenue earned by sellers from transactions conducted through a digital platform. The reporting requirements apply to various activities, including the sale of goods, rental of any type of transportation, personal services, and rental of immovable property.
The new rules apply from 1 January 2023 onwards.
