Extension for the start of its second phase Digital Waybill provided by a joint decision of the Ministry of Finance and AADE, the start of the second phase is postponed.
The new schedule foresees for all businesses a transitional stage of optional transmission of Digital Shipping Note data on the myDATA platform from 1.12.2025 to 30.4.2026 and from 1.5.2026 the transmissions of the second phase become mandatory. The extension was decided to allow additional adjustment time, following consultation with the market.
It is reminded that from 1.12.2025 the obligation of the first phase for the digital issuance of transport documents and the transmission of the data applies for those companies that have not already joined. The first phase concerns the issuance and transmission of the start-up documents and the notification of the recipient, while the second phase covers loading, transshipment, receipt and quality/quantity control procedures.
The new exceptions
The exemption from being subject to the obligation to issue a digital consignment note is extended to transactions similar to those already excluded.
In particular:
- Spare parts & Networks: In the exception of the movement of spare parts for fixed assets to repair damage to the company’s facilities, spare parts for the maintenance and repair of networks (such as water supply and sewerage, electricity distribution, highway network) are also added.
- Minerals & Ceramics: Industrial minerals are added to the exception of the movement of mined minerals as such, while enterprises producing ceramic bricks and tiles are also included.
- Education: To the exemption for the distribution of university textbooks, the distribution of free textbooks to public primary and secondary schools is added.
- Type: To the exclusion of delivery of newspapers and magazines to mail and subscribers, delivery to and from newsagents is added.
Finally, it is possible for retail businesses that distribute products via post and courier to cover the obligation to issue a digital delivery note by placing the issued retail receipt in a visible place on the package.