Croatia published the Law on Amendments to the Act on Administrative Cooperation in the Field of Taxation in the Official Gazette on 3 December 2025. The law provides for the implementation of Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8) and Council Directive (EU) 2025/872 of 14 April 2025 (DAC9).
DAC8 established new reporting and due diligence obligations for crypto-asset service providers. It is largely based on the Crypto-Asset Reporting Framework (CARF) developed by the …