‘Hand of Help’ for many businesses that while already ‘caught’ for violations related to Digital Shipment from June 2 onwards, and were in danger of being burdened with the new, ten times the finesgives the bill that was voted in in Parliament last week.
This is because the law in the form initially submitted to the competent parliamentary committees and had been made public contained a critical provision that stipulated that the entry into force of the new heavier fines associated with the digital shipping note was – on the 2nd – from June 2. Nevertheless, the final form of the bill which was eventually voted in and will become a law of the state does not contain the provision in question.
A deletion that clearly gives a “breath” to those businesses that were moving on “Metachimo” and struggled if they will be burdened with the old, or the new fines.
Otherwise, the double fines are also official event, with the entry into force of the publication of the relevant Government Gazette – and not June 2nd.
Now, offenders will face fines starting at 5,000 and reach up to 10,000 euros for each irregularity concerning the use of the digital shipping note. However, it should be noted that the above fines are imposed by tax audit, regardless of the number of violations.
In detail, the amounts of fines:
- 5,000 euros for each infringement of businesses with simplistic books.
- 10,000 euros for each infringement of businesses with duplicate books.
The imposition of fines is foreseen whether the document is ultimately issued in another way, such as at the end of the day or by handwritten procedure. This means that even if the relevant invoice is issued later, the non -timely electronic transmission of the bulletin leads to administrative sanction.
It is recalled that from June 2, 2025 we were in the compulsory first phase of use of the digital newsletter for businesses with a turnover of over 200,000 euros.
The second phase of the compulsory application for the Digital Shipment Release begins on December 1, 2025 and will apply to all businesses, regardless of turnover.
In the interim (August – November) the use is optional to test the new infrastructure.