The Croatian Tax Administration has published a final draft of its CRS Schema Guide and Technical Specifications. The specifications for several of the data elements and attributes in the XML have been modified since the prior publication. Additionally, the schema guide now contains a table of validation rules that the XML files must meet in order to transmit successfully. When transmitting a file, the CRS portal performs two validation levels – the first of which checks files themselves, and the second of which checks each of the records in the file against the business rules provided herein.
Croatia has also published a specialized list of ISO Country Codes that should be used when reporting account holders who are residents of certain territories and dependencies of other nations.
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