- The Croatian Law on Administrative Cooperation in the Field of Taxation and the Regulation on Automatic Exchange of Information in the Field of Taxation have been aligned with the provisions of Council Directive (EU) 2021/514 (DAC7).
- From January 1, 2023, platform operators are required to collect and submit information to the Ministry of Finance, Tax Administration about sellers who perform the following activities for a fee: 1) rental of real estate and parking spaces, 2) personal services, 3) sale of goods, and 4) rental of any type of transport.
- The first deadline for submitting information about sellers via digital platforms to the Ministry of Finance, Tax Administration is January 31, 2024, for information relating to 2023.
- Platform operators are required to register with the Ministry of Finance, Tax Administration for the purpose of electronic delivery of information about sellers.
- Registration is currently only possible for platform operators outside the EU who have chosen the Republic of Croatia for the purpose of delivering information.
- Information about when registration will be enabled for other platform operators will be announced later.
- Non-EU platform operators who have chosen the Republic of Croatia for the purpose of delivering information can register until October 31, 2023, exceptionally for the reporting year 2023, via the provided link: https://dac7.porezna-uprava.hr.
Source: porezna-uprava.hr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
