Digital Customer Log: Mandatory from July 1 for Workshops, Car Washes, and Parking Lots

Starting from July 1, the digital customer log will become mandatory due to a measure introduced by the Independent Authority for Public Revenue (AADE). This regulation applies to businesses and professionals in specific sectors. By autumn, the measure will extend to companies operating in the events space (weddings, baptisms, receptions, parties, etc.). The digital vehicle log serves as an important tool to promote tax compliance, conduct audits, and support on-site inspections and cross-checks. Businesses must record and transmit data related to their activities in real-time to AADE. The measure is mandatory for: vehicle repair and maintenance workshops, vehicle signage services, businesses installing accessories, sound systems, and devices in vehicles, parking spaces, car washes, and rental businesses for cars, motorcycles, mopeds, passenger vehicles intended for professional or personal use, commercial vehicles, agricultural machinery, and other motorized equipment. Exemptions include financial leasing businesses, self-service operations where receipts are issued upon service completion, pre-delivery work on new vehicles, renting parking spots without additional services, repairing vehicle parts without the registered vehicle present, business-owned parking spaces for customer accommodation/service, and mobile workshop services provided at the site of damage or another designated location. AADE has issued guidelines detailing the steps businesses must follow to transmit data to the Digital Customer Log, starting with registration in the myDATA REST API services to obtain certificates. Each overdue entry is considered a late submission of an informational declaration, incomplete entries as incomplete submissions, and non-entries as missed submissions, each subject to a €100 fine per violation.