NEW OBLIGATIONS FOR PLATFORM OPERATORS (DAC7)
The Act on Administrative Cooperation in the Field of Taxation and the Ordinance on the Automatic Exchange of Information in the Field of Taxation are harmonised with the provisions of the Council Directive (EU) 2021/514 (DAC7).
From 1 January 2023, Platform Operators are obliged to collect and report information to the Ministry of Finance, Tax Administration, about the sellers carrying out the following activities for consideration: 1) the rental of immovable property and parking spaces, 2) personal services, 3) the sale of goods and 4) the rental of any mode of transport.
The first deadline for reporting seller information via digital Platforms to the Ministry of Finance, Tax Administration is 31 January 2024 for information concerning 2023.
Platform Operators are obliged to register with the Ministry of Finance, Tax Administration for the purposes of electronic reporting of seller information.
At the moment, only non-EU Platform Operators which have selected the Republic of Croatia for the purpose of reporting information can register.
For other Platform Operators, we will subsequently publish information when registration is enabled.
Non-EU Platform Operators which have selected the Republic of Croatia for the purpose of reporting information can exceptionally register until 31 October 2023 for the reporting year 2023 via the link:
https://dac7.porezna-uprava.hr
User manual for registration can be found here
From 1 January 2023, Platform Operators are obliged to collect and report information to the Ministry of Finance, Tax Administration, about the sellers carrying out the following activities for consideration: 1) the rental of immovable property and parking spaces, 2) personal services, 3) the sale of goods and 4) the rental of any mode of transport.
The first deadline for reporting seller information via digital Platforms to the Ministry of Finance, Tax Administration is 31 January 2024 for information concerning 2023.
Platform Operators are obliged to register with the Ministry of Finance, Tax Administration for the purposes of electronic reporting of seller information.
At the moment, only non-EU Platform Operators which have selected the Republic of Croatia for the purpose of reporting information can register.
For other Platform Operators, we will subsequently publish information when registration is enabled.
Non-EU Platform Operators which have selected the Republic of Croatia for the purpose of reporting information can exceptionally register until 31 October 2023 for the reporting year 2023 via the link:
https://dac7.porezna-uprava.hr
User manual for registration can be found here
Published: 12.10.2023.