From 9 June 2022, the traditional paper SAD model has been replaced by a data path defined at EU level (Annex B of Reg. 2446/2015 , modified by Reg. 234/2021),
following the renewal of the AIDA computer system. To allow importers to fulfill the accounting and tax obligations provided for by the VAT legislation connected with the registration of import documents, the Customs and Monopolies Agency provides a summary of the customs declaration, at the same time as the goods are released.
Source: eutekne.info
