Mandatory Digital Shipping Notes from June 2 – Fines up to €1,000 for Violators

Only ten days remain until the mandatory implementation of digital shipping notes, another tool by the Independent Authority for Public Revenue (AADE) in the fight against tax evasion. As of June 2, businesses that fail to comply with the digital shipping note requirement will face a fine of €500 if they maintain single-entry books and €1,000 if they use double-entry systems. Although discussions are underway to increase penalties to €5,000 and €10,000 respectively, no legislative framework has been established yet. The turnover threshold determines the obligation for digital shipping notes, applying to businesses with revenues exceeding €200,000. Exemptions include entities with gross incomes over €5 million, subsidiaries of foreign companies using their parent company’s ERP system, and businesses trading pharmaceuticals, medical supplies, energy products, construction materials, irrespective of turnover. By December 1, 2025, all businesses must adopt digital issuance of invoices and transmit data to myDATA, enabling digital monitoring of shipments, receipt of goods via QR code scanning, and qualitative/quantitative checks by recipients. Detailed deadlines have been set by joint decision between the Ministry of Finance and AADE. Phase A involves basic functions of issuing and transmitting shipping notes to myDATA, while Phase B includes comprehensive digital tracking of goods movement, both optional before specified dates and mandatory afterward.