2024-09-22 08:39:52
New data in the control process of traded products, as until now they were sent to myDATA as simple invoices, without, however, updating the e-books on the types and quantities of traded products, created by the mandatory application of the digital consignment note from December 1st in series businesses.
In this way, not only its limitation is achieved tax evasion but the way of documenting and monitoring transactions on the part of businesses is simplified. The new system will record in real time the movement of goods through the use of modern digital tools.
The burden initially falls on agricultural products and building materials where several cases of tax evasion have been identified. In this context already the Independent Public Revenue Authority (AADE) proceeded to send electronic messages to 155,415 individual businesses, which are obliged to issue digital transport documents and transmit their data to the myDATA digital platform from 1 December.
The application will be carried out in two stages. The first includes:
businesses with gross revenues over two hundred thousand euros (€200,000), as well as
companies, regardless of the amount of gross revenue, operating in the following sectors:
– energy products (fuels),
– pharmaceutical products and medical consumables,
– building materials,
– production, standardization and marketing of olive fruit and olive oil.
The table with the relevant Activity Code Numbers that are included regardless of the amount of gross income:
The table with the relevant Activity Code Numbers that are included regardless of the amount of gross income:
The application schedule
The schedule of both the optional application and the mandatory issuance and transmission of digital traffic documents by the obliged companies is as follows:
Operations of the first period: Optional until 30/11, mandatory from 1/12/2024
Until 30/11/2024, the optional application of the A’ phase is determined for businesses of the first period (turnover over €200,000 or specific sectors). For these businesses, Phase A becomes mandatory from 1/12/2024.
Operations of the second period: Optional until 31/3/2025, mandatory from 1/4/2025
Until 31/3/2025, the optional application is determined for the rest of the businesses, which are not part of the first application period. For these businesses it becomes mandatory from April 1, 2025.
Also, from 1/1/2026, the data of the digital monitoring of the movement of goods carried out by the State, the Regions, the Municipalities, and other legal entities under public law, for the activities or operations they carry out, will be compulsorily transmitted to the digital platform myDATA as public authority.
Exceptions
The following are excluded from the application of digital monitoring of the movement of goods:
- Farmers with a special VAT status and natural persons who sell products or services opportunistically (transactions up to 10,000 euros) and public or private employees or retirees who are authors or presenters of educational programs and seminars (par. 1 of article 39 of the ELP).
- Movements of goods through a continuous flow network, i.e. for movements of natural gas, water, natural gas, electricity and thermal energy.
- Movements by the technicians of the necessary tools and machines for the execution and completion of their tasks.
- Traffic carried out by funeral homes.
- Handling fixed assets and other mobile equipment of any kind, in case of transfer of the entity’s business establishment.