Guidelines for reporting of cross border arrangements (DAC-6)

Guidelines for reporting of cross border arrangements (DAC-6)

Based on the adopted amendments of Law on Administrative Cooperation, the Croatian Tax Authorities issued guidelines on the submission of information on cross border taxes (DAC-6). Ensuring effective implementation, the Guidelines are providing detailed explanations and practical examples.

We remind that the application of the national provisions of Directive 2018/822/EU (better known as DAC-6) applies from 1 July 2020. The aim of the Directive is for Tax Authorities to have a comprehensive information on potentially aggressive tax arrangements. Reporting entities are:


  1. Organizers – persons who design, place on a market or organize cross-border arrangement or make such an arrangement available for the purpose of its implementation or manage its implementation;
  2. Advisors – persons who provide assistance, support or advice in designing, placing on the market, organizing, making available for the purpose of implementation, or managing the implementation of a cross-border arrangement. An advisor may prove that he or she is not an intermediary if he or she did not know or could not reasonably be expected to have know that he or she is was involved in the cross-border arrangement being reported.

The Tax Authority emphasize in the Guidelines that the definition of an intermediary does not include a person who subsequently has known of the arrangement (auditors, advisors who prepare studies on transfer pricing).

If there are multiple intermediaries involved in the arrangement, all are required to report. An intermediary may be exempted from the reporting obligation only if he has proof that the same information has already been submitted by another intermediary. In that case, the assigned number of the cross-border arrangement must be submitted to the Tax Authority.

Exceptionally, intermediaries have no obligation to report if they call on professional secrecy (applies to lawyers and certified tax advisors). In that case, they are obliged to inform other intermediaries within 3 days.


The Tax Authority is currently developing the AEOI DAC6 application within ePorezna system, throughout which a cross-border arrangements containing at least one feature that warns of the risk of tax evasion must be reported. In order to determine whether a particular arrangement is subject to reporting, it is necessary to:·       determine whether there is a cross-border transaction;·       which taxes are involved (direct taxes only, excluding VAT, customs duties, excise duties and social security contributions);·       confirm whether the transaction is within the prescribed reporting period (from 25 June 2018 onwards);·       determine whether transactions take place between related parties (25% ownership); and·       determine whether we are obliged to fully report or only to submit the identification number of the arrangement (in case the reporting has already been done by another intermediary).

Reporting deadlines

  •  28 February 2021 – for arrangements from the period 25 June 2018 – 30 June 2020
  • 31 January 2021 – for arrangements from the period from 1 July 2020 onwards

After the transitional period, relevant information regarding cross-border arrangements must be submitted to the Tax Authorities within 30 days of:

  • the day after the cross-border arrangement has been made available for implementation;
  • the day after the reported cross-border arrangement is ready for implementation; or
  • the moment when the first step in the implementation of the cross-border arrangement is made, whichever comes first;
  • the day after the advisor, directly or through other person, provided support, assistance or advice.

Previously stated 30 days deadline for reporting of information starts on 1 January 2021 for arrangements made available, ready for implementation or whose step was taken from 1 July to 31 December 2020.


Pursuant to the Legal Provisions, a fine of HRK 2,000 to 200,000 will be imposed on the reporting entity (legal entity) and a fine in the amount of HRK 2,000 to 20,000 on the responsible person in the legal entity and a fine in the amount of HRK 1,000 to 100,000 on each natural person who does not comply with the provisions related to the reporting obligation.



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