Croatia has joined 27 other jurisdictions in signing the GloBE Information Return exchange agreement, enabling multinational groups to file tax compliance data through a single centralised system from 12 December 2025.
According to an update from the OECD dated 3 March 2026, Croatia signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 12 December 2025.
The agreement facilitates the automatic exchange of GloBE Information Returns between tax authorities and reduces compliance costs for multinational enterprise groups by enabling centralised filing through a single system.
The GIR is a standardised return and consists of two parts, namely a General Section that provides general information about the MNE Group as a whole, including its corporate structure and a high-level overview of the application of the GloBE Rules to the MNE Group, as well as one or more Jurisdictional Sections reflecting the detailed application of the GloBE Rules and the QDMTT, where applicable, in respect of each jurisdiction where the MNE Group operates.
As of 3 March 2026, 28 jurisdictions have signed the GIR MCAA.
