New Obligations for Platform Operators (DAC7)

Under Council Directive (EU) 2021/514 (DAC7), the Law on Administrative Cooperation in Taxation and the Regulation on the Automatic Exchange of Information in Taxation have been aligned with the new provisions.

Starting from January 1, 2023, platform operators have new obligations to collect and provide information to the Ministry of Finance – Tax Administration concerning sellers offering the following services for consideration:

• Rental of real estate and parking spaces,
• Personal services,
• Sale of goods, and
• Rental of various means of transportation.

The first deadline for providing information about sellers via digital platforms to the Ministry of Finance – Tax Administration is January 31, 2024, which pertains to data from 2023.

Platform operators must register with the Ministry of Finance – Tax Administration to enable electronic submission of seller information.

Currently, registration is only available for platform operators outside the EU who have chosen the Republic of Croatia as the destination for information submission. Registration for other platform operators will be open in the future.

Platform operators outside the EU who wish to register the Republic of Croatia as their chosen destination for information submission can do so until October 31, 2023, via the following link: https://dac7.porezna-uprava.hr.