Croatia Gazettes Regulation Incorporating DAC7 EU Directive on AEOI for Digital Platform Operators

The Croatian Official Gazette March 8 published Regulation No. 448, implementing the EU Council Directive on the mandatory automatic exchange of financial account information (AEOI) for digital platform operators (DAC7). The regulation includes measures: 1) defining key terms, including platform, platform operator, relevant activity, reportable seller, and excluded seller; 2) specifying the required information to be submitted for in-depth analysis, which platform operators must collect, verify, and report by Jan. 31 each year; 3) establishing registration procedures for platform operators in Croatia and other EU countries; and 4) replacing currency references to the Croatian kuna with euros. The regulation enters ...