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
Latest Posts in "Croatia"
- Croatia Fiscalization 2.0: New B2B E-Invoicing Mandate and Expanded Tax Reporting Requirements
- Croatia Proposes VAT Ordinance Amendments Covering Reporting, Invoicing, and Filing Requirements
- Key Topics in Fiscalization and E-Invoicing: Concepts, Process, Data, Reporting, and Differences
- New XML Schema for VAT Return Form Effective from February 2026 Announced
- Croatia Mandates e-Invoicing for All VAT Businesses from January 2026 Under Fiscalization 2.0
