Ordinance No. 2396 expands tax reporting rules for financial institutions, platforms, and crypto providers, adding new account and anti-money laundering standards.
Croatia published Ordinance No. 2396 in the Official Gazette on 31 December 2025, amending the rules governing the automatic exchange of tax-related information (AEOI).
The ordinance expands reporting obligations for financial institutions, platform operators, and crypto-asset service providers. It sets new rules for identifying and reporting crypto-asset transactions and users.
Additionally, the ordinance establishes due diligence and reporting standards for both existing and new accounts. These include customer verification steps and anti-money laundering checks. It also adds reporting duties in line with the OECD’s Pillar Two Global Anti-Base Erosion (GloBE) Model Rules.
The AEOI aims to improve tax transparency and prevent cross-border tax evasion. This global standard facilitates the exchange of financial account information between countries and territories that have agreed to participate in the AEOI framework.
