Decuple Fines for Digital Dispatch Note with Retroactive Effect from June 2

Fines ranging from €5,000 to €10,000 per violation are set out in a bill submitted to Parliament concerning the Customs Code and the use of the Digital Dispatch Note. The tenfold increase in penalties for non-compliance with digital dispatch note regulations had been announced by the economic secretariat. Notably, the effective date for these new fines is June 2, 2025, even though the provision has not yet been voted on. According to sources from the Ministry of Finance, this means that the tenfold increase will have retroactive effect from June 2 until the new law is passed and implemented. The regulation imposes fines on businesses that fail to submit the digital dispatch note to the myDATA platform as required by the Independent Authority for Public Revenue (AADE). Specifically, the fine amounts are: €5,000 per violation for single-entry bookkeeping businesses and €10,000 per violation for double-entry bookkeeping businesses. Penalties will be imposed regardless of whether the invoice is eventually issued through another method, such as at the end of the day or manually. This means that even if the relevant invoice is issued later, failure to timely electronically transmit the note results in administrative sanctions. It is worth noting that the start date is set for June 2, 2025, when the first phase of mandatory use of the Digital Dispatch Note began for businesses with turnover over €200,000. The second phase of mandatory implementation starts December 1, 2025, covering all businesses regardless of turnover. In the interim period (August–November), usage is optional to test the new infrastructure.