This paper deals with the topic of information exchange in tax matters in the Republic of Croatia. The paper presents the normative development of information exchange in tax matters. The paper briefly reviews FACTA. The paper mentions some general information exchange institutes according to Arbutina and Rogić Lugarić, namely: processing according to request, application of official language, feedback, use of information and documents and restrictions. Also stated are the principles that are applied in administrative cooperation according to Arbutina and Rogić Lugarić, which are the following principles: the principle of the advantage of common sources, the principle of stronger legal force of national legislation, the principle of reciprocity and the principle of preserving the secrecy of data and public order. Administrative cooperation includes: exchange of information on request, spontaneous exchange of information, automatic exchange of information, other forms of administrative cooperation and mutual assistance in the collection of claims and other public duties. Exchange on request according to Article 15 of the Law on Administrative Cooperation in the Tax Area is defined as the exchange of information based on the request of the member state that sends the request to the member state that receives the request. Spontaneous exchange according to the Law is regulated as non-systematic delivery of information to another member state at any time and without prior request. According to the Law on Administrative Cooperation in the Tax Area, automatic exchange of information is defined as the systematic delivery of predetermined information to other jurisdictions or other member states about residents of those jurisdictions or those member states, without prior request and in predetermined regular periods. The development of automatic information exchange is especially dynamic. Automatic exchange of information is carried out as automatic exchange of information on income and assets, automatic exchange of information on financial accounts, automatic exchange of information on previous tax opinions with cross-border effect and previous agreements on transfer pricing, automatic exchange of information on reports by country and automatic exchange of information on reportable cross-border arrangements. Other forms of administrative cooperation include: presence in official premises and participation in official or administrative actions (cooperation of officials), comparative supervision and request for notification. Administrative cooperation is necessary in order for states to avoid distortion of national tax bases, i.e. reduction of sources of financing state expenditures, due to international tax planning, i.e. international legal and illegal avoidance of tax obligations. Also, the need for information exchange stems from the fact that citizens try to avoid paying taxes by moving their property in numerous ways, thus damaging the state budget. The way out of this situation is the administrative cooperation (exchange of information) of the tax administrations, which enables the determination of the worldwide income of tax residents and the realization of the principles of fairness in taxation.