Croatia's tax authority has announced that it will implement the deferral of reporting on cross-border arrangements (DAC6) due to COVID-19 as provided by Council Directive (EU) 2020/876. This includes that the general 30-day period for the reporting of cross-border arrangements will begin from 1 January 2021, including in respect of reportable arrangements between 1 July and 31 December 2020. Further, the deadline for reportable arrangements between 25 June 2018 and 30 June 2020 is deferred to 28 February 2021, and the deadline for the first periodic reporting of marketable arrangements is 30 April 2021.
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