On January 2, the Croatian Official Gazette published Ordinance No. 9, which introduces amendments to regulations for the mandatory automatic exchange of information (AEOI) under the common reporting standard (CRS) in taxation. The ordinance includes defining reportable sellers residing in or renting real estate in Croatia, the EU, or a non-EU country, specifying a tax identification number (PIB) issued by an EU or non-EU country where the seller is a resident, establishing criteria for determining the seller’s EU country or other jurisdiction of residence, and clarifying instances when reporting platform operators are not required to collect information. The ordinance became effective on January 3, signifying a significant update in taxation information exchange.
Source GlobalVATcompliance
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