By the end of this year, the Independent Authority for Public Revenue (AADE) plans to launch a new digital monitoring system for retail transactions. The system will enable real-time tracking of receipts issued at cash registers and point-of-sale (POS) terminals—allowing AADE to instantly verify compliance, flag suspicious activity, and intervene immediately when needed.
From Delayed Reporting to Real-Time Oversight
The reform marks a shift away from AADE’s current model of retrospective cross-checks—where transaction data is sent via the e-send system through the myData platform at pre-set intervals. That delay has limited the authority’s ability to act swiftly. Under the new system, receipts will be scanned almost the moment they’re generated, significantly enhancing responsiveness.
Importantly, businesses won’t need to make any changes or upgrades—the improvements are internal to AADE’s IT infrastructure. This means no additional burden on retailers or service providers. The new system will also streamline case evaluation, enabling faster decisions on whether an on-site audit is warranted.
Integrated Monitoring: Receipts + Goods Movement
The receipt-tracking initiative is being rolled out alongside enhanced oversight of goods transportation. Together, they strengthen AADE’s capacity to monitor both sales documentation and physical movement of goods in real time—helping detect tax violations and uncover cases of illicit trade more efficiently.
A new nationwide network for tracking freight vehicles is set to deploy across 24 key locations—including customs offices, seaports, and land border checkpoints. Modern GPS tracking devices will be installed on trucks, tankers, and shipping containers to support this effort.
Fines Remain Strict
The existing penalty framework remains fully in force. Businesses that fail to submit or update their retail transaction data on time face significant fines:
- For VAT-inclusive receipts: 50% of the applicable VAT amount, with minimum penalties of €250 for sole proprietors using simple accounting books and €500 for those maintaining double-entry books.
- For non-VAT transactions: fines range from €500 to €1,000.
- In cases of repeat violations within five years, all penalties are doubled.