- The 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 provide information to the Ministry of Finance, Tax Administration about sellers who engage in certain activities for a fee.
- The activities include renting real estate and parking spaces, personal services, sale of goods, and renting any type of transportation.
- The first deadline for providing information about sellers through digital platforms to the Ministry of Finance, Tax Administration is January 31, 2024, for information related to 2023.
- Platform operators are required to register with the Ministry of Finance, Tax Administration for the purpose of electronically delivering information about sellers.
- Registration is possible from January 2, 2024, and the requested information must be delivered no later than January 31, 2024.
- More information about the obligations and documents related to registration can be found at the provided link.
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.
