Croatia has updated its automatic exchange of information rules to align with new EU reporting standards. The ordinance introduces DAC8 obligations for crypto-asset service providers and DAC9 requirements for GloBE top-up tax reporting and centralised filing, including the official GloBE Information Return form. The amendments took effect on 1 January 2026.
Croatia issued Ordinance Amending the Ordinance on the Automatic Exchange of Information on 31 December 2025, updating the rules on the automatic exchange of information to align with new EU reporting standards.
The amendments introduce fresh obligations and procedures linked to two major EU directives:
DAC8 (Council Directive (EU) 2023/2226) of 17 October 2023
DAC8 requires crypto asset service providers to report their customers’ crypto transactions to the tax authorities. This update brings in new reporting and due diligence requirements for crypto-asset service providers. It follows the OECD’s Crypto-Asset Reporting Framework (CARF) and updates the existing Common Reporting Standard (CRS) rules for exchanging financial account information.
DAC9 (Council Directive (EU) 2025/872) of 14 April 2025
DAC9 introduces new rules for sharing top-up tax information and implementing filing obligations under Directive (EU) 2022/2523 (Pillar 2 Global Minimum Tax Directive).
The Ordinance includes new rules for sharing information related to GloBE (Global Anti-Base Erosion) tax reporting. This includes the exchange of Top-up Tax Information Returns and establishes how multinational groups must file these reports, allowing central submission by the ultimate parent company or a designated filing entity.
The ordinance also includes the official GloBE Information Return form (referred to as the “Supplementary Tax Information Return”) in its Appendix III.
These amendments became effective on 1 January 2026.
