On 11 December 2025, Croatia made a key step forward toward strengthening international tax transparency.

On that day, the Act on Amendments to the Act on Administrative Cooperation in the Field of Taxation entered into force, thereby formally aligning national regulations with the new directives of the European Union.

The Act, which was adopted by the Croatian Parliament on 21 November 2025 and proclaimed by the President of the Republic of Croatia by Decision of 26 November 2025, became binding upon its publication in the Official Gazette. Through these amendments, the state acquired significantly expanded powers and tools for the automatic exchange of tax data with other member states, with the aim of more effective taxation of the digital economy.

The new Act transposes into domestic law two essential amendments to existing EU legislation. The first is Directive 2023/2226 (known as DAC8), which for the first time systematically regulates the automatic exchange of information on transactions and income related to crypto-assets. The second is Directive 2025/872, which further standardizes administrative cooperation, with a particular focus on reporting obligations for digital platforms.

The boundaries of crypto-asset oversight

The introduction of the DAC8 directive, which follows the global CARF framework of the Organisation for Economic Co-operation and Development (OECD), marks the end of the era of tax anonymity exclusively for those entities that intermediate in digital asset trading. Crypto-asset service providers, such as exchanges, intermediaries, and centralized crypto wallet services, are required from 1 January 2026 to collect detailed identification and transaction data about their users.

However, it is crucial to emphasize that the Directive does not mark the end of the anonymity of blockchain technology itself. The exchange of information relates to data held by centralized service providers, and not to all transactions carried out directly between users (peer to peer) without intermediaries. Tax authorities across the EU will automatically receive information on the identity and transactions that citizens have carried out with those reporting entities. The first actual report on data for 2026 must be submitted to the Tax Administration no later than 30 September 2027.

Reporting income from platforms

At the same time, Directive 2025/872 tightens the rules for operators of digital platforms. Platforms that intermediate in the sale of goods, the rental of real estate (such as services like Airbnba or Bookinga), passenger transport, or the provision of personal services are required to collect data on the income of sellers and lessors and forward it to the tax authorities. The aim is to ensure that income earned through such digital intermediaries is properly reported and taxed, thereby combating unfair competition and tax evasion in the grey economy.

Meaning for citizens and business entities

For Croatian citizens and small entrepreneurs, these changes carry a very clear message: tax authorities are gaining an efficient mechanism for verifying reported income. Although citizens remain primarily responsible for properly reporting all of their income, the automatic exchange of data significantly reduces the possibility of avoiding that obligation.

On the other hand, platforms and crypto-service providers must urgently implement technical and business processes for user identification and record-keeping, and prepare systems for sending standardized reports. The Act defines that the Ministry of Finance, Tax Administration, will supervise the accuracy of information collection and report submission. Since this is a complex legal framework, the adoption of implementing regulations and technical acts is expected, which will fully define the details of application, the report format, and the exact amounts of penalties for non-compliance with obligations.

Full implementation is yet to come

With the entry into force of the new Act, Croatia has fully aligned itself with the global trend of transparency and efficiency in taxation. Most importantly, the room for failing to report income earned through digital services and centralized crypto-platforms has been reduced to a minimum. Although the rules have been transposed into national law, the full application of the substantive provisions depends on the drafting of detailed implementing acts, the adoption of which is expected in the coming period. Citizens and business entities are advised to carefully monitor the new regulations and ensure proper record-keeping.