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Croatia
Crypto-Asset Reporting Framework (CARF) implementation overview and local reporting requirements
Based on OECD guidance and country-level implementation. Last updated February 2026
Croatia
Europe ⋅ Fully Adopted and Final Rules
new account self-certification collection start on
1 January 2026
first reportable year
2026
FIRST filing DEADLINE
30 June 2027
REGISTRATION DEADLINE
30 June 2027
Jurisdiction Overview
Reporting Scope
Reportable Customer Population
☑ Domestic Resident
☑ Non-Resident
Due Diligence Standards
Self-Cert Collection - New Accounts
Must be obtained upon establishing the relationship
Self-Cert Collection - Pre-existing Accounts
Must be collected by 1 January 2027
Record Retention Period
5-10 years
local information collection and reporting requirements
Information Collection Requirements: Croatian OIB (resident tax number) required for Croatian residents
Penalty Framework
-
Fine of €260 to €26,540 applies to legal entities failing to collect info/report
-
Fine of €260 to €2,650 applies to responsible persons within the legal entity failing to collect info/report
Official Sources
🔗 CARF/DAC8 Website: Ministerial Order - Amendments to the Ordinance on automatic exchange of information in the field of taxes
🔗 Legislative Package: Law No. 2167.
Jurisdiction Selector
See how CARF implementation varies across jurisdictions
Disclaimer: Please note that this webpage is provided for informational purposes only. While Taxbit will update this site periodically, certain information may no longer be accurate or current at the moment of viewing.