A few days were left for the start of compulsory application of Digital Shipment in businessanother weapon of the Independent Public Revenue Authority (AADE) in the fight against tax evasion.
As of Monday, June 2, the non -compliance with the measurement by businesses implies a fine of 500 euros for those who maintain simplistic books, and doubles at € 1,000 if a duplicate system is kept. According to reports, fines increase to € 5,000 and 10,000 euros respectively, but the required legislation has so far not existed.
Turnover is, however, a criterion for the compulsory of the digital shipping note. It concerns those companies that have a turnover of over 200,000 euros. Entities with gross revenue of more than € 5 million are excluded, those who are subsidiaries of a foreign company and make use of the parent -foreign company management program (ERP), as well as businesses that are moving medicines and medical consumables, energy products, energy products.
From December 1, 2025, all businesses are included and except for the digital version of the documents and the transmission of data to mydata, digital loading – upload monitoring, receipt of documents and goods by scanning QR Code of the Traffic Documents, as well as quantitative and quality control by the recipient.
In detail, the deadlines are set by a joint decision of the Ministry of Finance and AADE. In particular:
Phase 1 (Basic Issuing and Transmission of Shipping Reports to Mydata)
Businesses of the First Period: Optionally until 1/6/2025, compulsory from 2/6/2025:
Until 1/6/2025 is the optional transmission to the digital Mydata Platform, the data of the Digital Transfer of Command for the First Phase, for the obliged companies of the first period (turnover of over 200,000 euros excluding entities whose amount of gross revenue exceeds 5,000 euros, and the amount of the Morning Foreign Company’s Commercial/Accounting Program (ERP), as well as businesses that distribute medicines and medical consumables, energy products, building and related materials regardless of turnover).
For these businesses, the first phase becomes compulsory as of 2/6/2025.
Businesses of the Second Period: Optionally until 30/11/2025, mandatory from 1/12/2025:
Until 30/11/2025 the optional transmission to the digital Mydata digital platform of Digital Transfer of Transfer of goods to the first phase, for the debtor of the second period (other companies, which are not included in the first application period) is determined.
For these businesses, the first phase becomes compulsory from 1/12/2025.
Phase II (Digital Traffic, Transportation, Update and Delivery)
For all businesses: Optional from 1/8/2025 to 30/11/2025, mandatory from 1/12/2025:
- From 1/8/2025 to 30/11/2025 the optional transmission to the digital Mydata digital platform of the Digital Traffic Trafficking Data Transfer for the Second Phase, for all obligations.
- From 1/12/2025 onwards, the data of digital monitoring of goods are mandatory to the digital Mydata digital platform.