Business: Which are excluded from the digital consignment note

Another step forward with regard to the digitisation of tax procedures and, in particular, taxation of tax revenues is intended to be taken by the Independent Public Revenue Authority ( ) with the digital consignment note, but also providing for a series of exemptions from the measure. As of December 1st AADE begins the implementation of the digital shipping bulletin through MyData wanting to put in a certain order the control and monitoring of the movement of goods from the point of view of businesses, in order to make taxation more accurate and effective. Monitoring the movement of goods will become a real time, which will make it easier for businesses themselves to operate, and will also reduce tax evasion. That’s because AADE will be able to control the movement of goods by identifying transactions with virtual invoices or even the complete absence of documents. In a first phase “precise” sectors such as energy products, the marketing of medicines and medical goods, building materials and olive oil producers will be particularly affected. The initial period of the measure will relate only to those undertakings that in the income tax declaration had revenues of more than EUR 200,000. Later, all companies will be included in the second implementation phase. In particular, the remaining companies will be included in the measure from April 2025, and from 2026 the regulation will also be mandatory for the State. Initially, the implementation will include only the issuing of documents and their transmission to, while later the possibility of checking movements will be added during them by scanning QR Code depicted in traffic documents. Fines and exceptions With AADE already starting the massive email notification of businesses, the amount of fines for those who do not listen to its appeals has been set. In the event of non-issue of traffic documents, fines starting from EUR 500 are provided for enterprises with a simplified system and EUR 1,000 for those holding a double. However, the measure also provides for exceptions. Thus, among those who will not be required to issue a digital consignment note are: Special VAT scheme farmers and natural persons selling products or services occasionally in transactions up to EUR 10,000. Public or private employees or pensioners who are authors or rapporteurs of educational programmes and seminars are also excluded. The digital dispatch card will also not be issued for goods traffic through a continuous flow network, such as gas, water, air light, electricity and thermal energy movements. Nor will technicians carrying the necessary tools and machinery to carry out their tasks be obliged to issue a digital consignment note, but also the movement of fixed and other mobile equipment of any kind, in the event of transfer of the entity’s professional establishment, such as, finally, the movements of the funeral offices are excluded.