1. Procedural aspects
    1. 1. At what date does DAC6 start being implemented in your country? Did your country opt to defer the implementation of the Directive pursuant to Council Directive (EU) 2020/876 of 24 June 2020?
    2. 2. What is the form of the declaration which must be sent to the tax authorities?
    3. 3. Does your country require other information than that provided by the Directive to be declared?
    4. 4. Does your country provide for a waiver or a specific treatment for intermediaries enjoying legal privilege?
    5. 5. Have specific rules been enacted in your country to deal with cases where several intermediaries are subject to the reporting obligation?
    6. 6. What are the penalties for failure to report?
  2. Specifities regarding reportable arrangements
    1. 1. Does your domestic legislation lay down reporting obligations in purely domestic situations?
    2. 2. Does your domestic legislation extend the scope of the reporting obligation to taxes which are not contemplated by the Directive (e.g. VAT)?
    3. 3. Does your domestic legislation provide for hallmarks which do not exist in the Directive?

chapter

DAC6 in Croatia

Procedural aspects

1. At what date does DAC6 start being implemented in your country? Did your country opt to defer the implementation of the Directive pursuant to Council Directive (EU) 2020/876 of 24 June 2020?

In June 2020, the Croatian Ministry of Finance has opted, as offered by Council Directive (EU) 2020/876 of 24 June 2020 due to the COVID-19 health crisis, for a six-month extension of deadlines for the reporting of potentially aggressive tax planning arrangements.

As in the directive of 24 June, three extensions are provided:

  • for reportable cross-border arrangements, the first step of which was implemented between 25 June 2018 and 30 June 2020, the reporting deadline for intermediaries and taxpayers is extended from 31 August 2020 to 28 February 2021;
  • for cross-border arrangements made available for implementation, ready for implementation or the first stage of which was implemented between 1 July and 31 December 2020, as well as for the provision of aid, assistance or advice by an intermediary during this same period, the starting point of the 30-day period for reporting the information provided for in Art. 35.f Paragraph 1 and 2 of the Croatian Act on administrative cooperation in the field of taxation is extended from 1 July 2020 to 1 January 2021;
  • for arrangements designed, marketed, ready to be implemented or made available for implementation without the need for significant customisation, the deadline for communication by intermediaries of the first quarterly update of information relating to these arrangements is extended from 31 October 2020 to 30 April 2021.

2. What is the form of the declaration which must be sent to the tax authorities?

The declaration shall be made by electronic means through the following website.

The information should be provided in Croatian. Exceptionally, the following should be provided in Croatian and English: summary of the content of the reportable cross-border arrangement, reference to the name by which it is commonly known and a description of the relevant business activities.

3. Does your country require other information than that provided by the Directive to be declared?

No.

Croatian legislation provides that intermediaries (limited to lawyers and tax advisors) have a right to a waiver from filing information on a reportable cross-border arrangement where the reporting obligation would breach the legal professional privilege. If the intermediary invokes the legal professional privilege, the intermediary needs to notify within three days all other intermediaries or, if there is none, the relevant taxpayer, in order for them to declare.

5. Have specific rules been enacted in your country to deal with cases where several intermediaries are subject to the reporting obligation?

In case there are several intermediaries connected to the same reportable cross-border arrangement, all intermediaries are in general liable to report. The intermediary is exempted from reporting only if he can prove that required information has been declared by another intermediary (he received the reference number assigned by the Tax Authority and information on cross-border arrangement submitted by another intermediary). An intermediary that is exempted needs to provide the reference number of the arrangement within 15 days from receipt from another intermediary.

6. What are the penalties for failure to report?

Failure to report may result in fines up to HRK 200,000 (approximately EUR 27,000) for legal persons and up to HRK 20,000 (approximately EUR 2,700) for the responsible person of the respective legal person. If an intermediary or the taxpayer is an individual, a fine up to HRK 100,000 (approximately EUR 13,000) can be assessed.

Specifities regarding reportable arrangements

This part aims at identifying statutory rules which depart from the Directive.

1. Does your domestic legislation lay down reporting obligations in purely domestic situations?

No.

2. Does your domestic legislation extend the scope of the reporting obligation to taxes which are not contemplated by the Directive (e.g. VAT)?

No.

3. Does your domestic legislation provide for hallmarks which do not exist in the Directive?

No.