DAC8 will apply from the 2026 tax year, while DAC9 applies to fiscal years beginning on or after 31 December 2023, with reporting deadlines of 15 months, extended to 18 months for the first year.
Croatia has gazetted the Law on Amendments to the Act on Administrative Cooperation in the Field of Taxation on 3 December 2025.
The law implements Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8) and Council Directive (EU) 2025/872 of 14 April 2025 (DAC9).
DAC8 is a new EU directive that broadens tax reporting requirements to cover crypto-assets and digital currencies. Its goal is to enhance transparency and strengthen efforts to combat tax fraud across member states. DAC8 is based on the OECD’s Crypto-Asset Reporting Framework (CARF) and the updated Common Reporting Standard (CRS) for automatic exchange of financial account information.
DAC9 introduces rules that allow the central filing of the Top-up tax information return by an ultimate parent entity or a designated filing entity within a multinational enterprise (MNE) group. This central filing mechanism is designed to relieve other constituent entities in different EU Member States from submitting separate filings. DAC9 also outlines filing rules and a standard template for the Top-up tax information return. EU Member States are required to adopt and publish the necessary laws and regulations to comply with DAC9 by 31 December 2025.
The Act takes effect on 11 December 2025.
DAC8 applies from the 2026 tax year, and DAC9 applies to fiscal years starting on or after 31 December 2023, with reporting deadlines of 15 months (18 months for the first year).
