DAC8 Reporting in Croatia: Practical Guide

Croatia, the newest EU member state, is integrating the DAC8 directive into its evolving tax framework for crypto-assets. The Porezna uprava (Tax Administration), operating under the Ministry of Finance, is expected to serve as the competent authority for DAC8 reporting obligations. This guide provides practical information for crypto-asset service providers (CASPs) operating in or serving users in Croatia.

Overview

DAC8 extends the EU's automatic exchange of information framework to cover crypto-assets. For Croatia, this means that CASPs licensed or operating within the country should prepare to collect, validate, and report transaction data to the Porezna uprava. Croatia joined the EU in 2013 and has progressively aligned its tax administration with EU standards, including CRS and FATCA reporting. DAC8 builds on this existing infrastructure.

Competent Authority

The Porezna uprava (Tax Administration) is the competent authority responsible for receiving DAC8 reports in Croatia. It operates as part of the Ministarstvo financija (Ministry of Finance), which oversees tax policy and the legislative transposition of EU directives into Croatian law.

Detail	Information
Authority name	Porezna uprava (Tax Administration)
Parent ministry	Ministarstvo financija (Ministry of Finance)
Official gazette	Narodne novine
Tax ID format	OIB (Osobni identifikacijski broj) — 11 digits
Official language	Croatian

Key Requirements

Reporting CASPs should be prepared to submit the following information in line with DAC8 and the OECD CARF framework:

• Reportable users: Individuals and entities resident in other EU member states (and potentially in Croatia, depending on domestic implementation) who transact in crypto-assets.
• Transaction types: Crypto-to-fiat exchanges, crypto-to-crypto exchanges, and transfers of reportable crypto-assets should typically be reported.
• Data elements: Full name, address, date of birth, TIN (OIB for Croatian residents), and transaction details including gross amounts and number of units.
• Due diligence: CASPs should apply the self-certification and TIN validation procedures specified under DAC8 to identify reportable persons.

Submission Process

Croatia has been modernising its tax administration systems, and DAC8 submissions are expected to be handled electronically.

• Format: Reports should follow the OECD CARF XML schema as required by DAC8. The Porezna uprava may publish additional technical specifications and validation rules.
• Language: Official tax administration in Croatia is conducted in Croatian. XML data fields should follow international formats, but accompanying documentation may need to be in Croatian.
• Submission channel: The Porezna uprava may integrate DAC8 reporting into its existing ePorezna electronic filing system. The exact submission method is to be confirmed.
• OIB requirement: Reporting entities will need a Croatian OIB (Osobni identifikacijski broj) for filings.

Important Dates

• Transposition deadline: December 31, 2025 (directive must be incorporated into Croatian law)
• Data collection begins: January 1, 2026 (reporting entities should start collecting relevant data)
• First reporting period: Calendar year 2026
• First reports due: 2027 (exact date to be confirmed by the Porezna uprava)

Practical Tips

• Register with Porezna uprava: Ensure your entity is properly registered with the Croatian Tax Administration and has electronic filing credentials for the ePorezna system.
• Monitor the Narodne novine: All implementing legislation will be published in Croatia's Official Gazette. Check regularly for relevant laws and ordinances.
• Collect OIB numbers accurately: For Croatian-resident users, ensure your systems can collect and validate the 11-digit OIB format.
• Prepare Croatian-language capabilities: Ensure your compliance team or local advisors can handle communications in Croatian.
• Engage local tax advisors: Consider engaging Croatian porezni savjetnici (tax advisors) familiar with international reporting obligations and digital assets.
• Coordinate with HANFA: The Hrvatska agencija za nadzor financijskih usluga (HANFA) regulates financial services and may oversee MiCA licensing. DAC8 reporting obligations may need to be coordinated with HANFA requirements.

Important Notice

This guide provides general information about DAC8 reporting in Croatia. Requirements may change as the directive is transposed into national law. The information presented here should not be considered definitive legal or tax advice. Penalties for non-compliance vary by member state and are subject to national legislation. Always consult the Porezna uprava and the Ministry of Finance for the latest official requirements. For specific compliance questions, seek advice from qualified Croatian tax professionals.