Digital Customer Log: Coming in April for Car Industry Companies – Extensions for Digital Goods Delivery Notes

New digital procedures are being implemented by the Independent Authority for Public Revenue (IAPR) within April to combat tax evasion and address VAT fraud. If no changes occur in their planning this month, IAPR will introduce the ‘digital customer log,’ which will allow cross-referencing of economic transactions with receipt data on MyDATA, identifying cases of revenue concealment. According to ertnews, the first sectors to implement this will be collaborations, car rental companies, parking lots, car washes, and tire repair shops. By summer, additional sectors such as event venues will be added, followed by aesthetic centers, physiotherapy clinics, dance schools, hotels, and organized accommodations by the end of 2025. The new system automates the registration process: when a vehicle enters, the professional will scan its license plate via the app, and upon exit, the transaction receipt must also be scanned. This allows IAPR to compare the number of vehicles with issued receipts, triggering on-site inspections if discrepancies arise. The digital customer log is an evolution of the old customer books kept by professional groups. Mandatory electronic invoicing in transactions will start in the fall after EU Commission approval. This measure prevents fictitious transaction cases and VAT fraud. With electronic invoicing, issuing invoices knowingly or registering them falsely will no longer be possible. Recipients will confirm electronic invoice details, while all automated transactions will be cross-checked with bank data to verify payments. Large enterprises will lead the initiative, followed by smaller ones. Many businesses already using electronic invoicing benefit from faster tax refunds, reduced tax liabilities within three years, and technology equipment subsidies. Meanwhile, extensions until June and December have been granted for mandatory digital issuance of delivery notes based on product size. For obligated companies in the first period (with turnover above €200,000, excluding those handling pharmaceuticals, medical devices, energy products, construction materials), the obligation begins on June 2. Until June 1, 2025, optional transmission to the myDATA platform is available. For other companies with turnover over €200,000, optional data submission is allowed until November 30, 2025. From December 1, 2025 onward, data must be submitted compulsorily to the myDATA platform.