Croatia Provides Deferral for Initial DAC6 Reporting Deadlines

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 t…