The Independent Authority for Public Revenue (IAPR/AADE) has officially announced an extension for the mandatory implementation of Digital Delivery Notes, moving the final compliance deadline to March 31, 2025. This decision, published in Circular 1174/28-11-2024, provides businesses with more time to adapt to the new requirements.
What Are Digital Delivery Notes?
Digital Delivery Notes are electronic records that register and transmit data regarding the movement of goods through the myDATA platform. They form part of the broader strategy to digitize tax processes, aiming to improve fiscal transparency and enable effective monitoring of commercial activity.
Who Is Affected?
The obligation applies to businesses and self-employed professionals involved in the movement of goods, provided they meet specific gross revenue criteria. For precise assessment of your obligation, consultation with your accountant is recommended.
What Does the Extension Include?
The initial implementation was scheduled for December 1, 2024, with over 150,000 businesses expected to comply. However, the extension was granted for the following reasons:
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Allowing businesses more time to adjust to the new procedures.
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Ensuring sufficient training of personnel and upgrading of systems.
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Reducing the likelihood of errors and violations that could lead to fines.
Key Deadlines – Implementation Stages
Phase A – Issuance & Transmission of Delivery Notes
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Until 31/03/2025 (optional) and from 01/04/2025 (mandatory) for:
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Businesses with turnover > €200,000
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Businesses dealing with pharmaceuticals/medical supplies
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Energy products
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Construction materials
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Olive fruit & olive oil
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Until 30/09/2025 (optional) and from 01/10/2025 (mandatory) for all other businesses.
Phase B – Full Digital Monitoring
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01/05/2025 – 30/09/2025 (optional)
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From 01/10/2025 (mandatory) for all obligated businesses.
Real-Time Monitoring
The movement of goods will be tracked in real time via the myDATA platform, enhancing transparency and combating tax evasion.
Penalties
Penalties will increase significantly:
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€5,000 for businesses under the single-entry bookkeeping system.
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€10,000 for businesses under the double-entry bookkeeping system.
What This Means for Businesses
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Timely preparation is required to meet the new obligations.
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The phased deadlines allow some room for technical adaptation.
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Compliance will be crucial, as penalties are particularly severe.
What You Should Do
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Consult your accountant to confirm whether you fall under the measure’s obligations.
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Upgrade your systems to support data transmission to myDATA.
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Train your staff on the use of the new procedures.
Sources
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Official IAPR/AADE Circular: 1174/28-11-2024
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Taxheaven: Extension for the Digital Delivery Note
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Business Daily: Extension for the Digital Delivery Notes
Disclaimer
This article is based on information from external sources and does not constitute legal, tax, or professional advice. While efforts have been made to ensure accuracy, errors, omissions, or inaccuracies may exist. Responsibility for verifying the correctness of the information lies with the reader. It is recommended to confirm details and seek professional advice where necessary. For specialized guidance, readers should refer to official sources or consult qualified professionals.