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Countries with Mandatory E-Transport, E-Delivery & Equivalent Reporting

2 months ago
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🇪🇺 Europe

🇷🇴 Romania – RO e-Transport

  • What it is: A national digital platform managed by ANAF that tracks road transport of goods in real-time via GPS. Each transport must be declared before departure, generating a Unique Identification Code (UIT) that must accompany the goods throughout the journey. [crystal-lo…rvices.com]
  • Scope & thresholds: Mandatory for domestic transport of high fiscal risk goods (vegetables, fruits, alcoholic beverages, clothing, iron/steel, construction materials) in vehicles ≥2.5 tons when at least one goods lot exceeds 500 kg gross or 10,000 LEI (~€2,000). Since July 2024, expanded to all goods exceeding those thresholds. All international transport linked to Romania (import, export, intra-Community) is covered regardless of goods type. Pure transit without loading/unloading in Romania is excluded. [invoicedat…action.com], [unimasters.com]
  • Penalties: Failure to comply can result in fines up to 100,000 RON (~€20,000) and, in serious cases, confiscation of the full value of the goods. Full enforcement with penalties began January 1, 2026 after a grace period that ended December 31, 2025. [untrr.ro], [unimasters.com]
  • Who declares: Depends on the transaction type — Romanian supplier, beneficiary of intra-Community acquisition, consignee in customs import, or warehouse operator. The declarant is the party controlling the Romanian-side commercial documentation, not necessarily the carrier. [ro.gopettrans.com]
  • UIT validity: Domestic transports: 5 days; International transports: 15 days; Transit: transit period only. [unimasters.com]

Key legislation:

🇭🇺 Hungary – EKAER

  • What it is: The Electronic Public Road Transportation Control System (Elektronikus Közúti Áruforgalom Ellenőrző Rendszer), operated by NAV (National Tax and Customs Administration), designed to track goods transported by road and ensure VAT compliance. Over 106 million shipments have been screened in 10 years, and NAV has uncovered HUF 20 billion in net tax differences over the past three years. [unitedtaxnetwork.com]
  • Scope: Covers intra-Community acquisitions into Hungary, intra-Community supplies from Hungary, and first domestic VAT-taxable supplies to non-end consumers — all involving road transportation. For non-risky goods: threshold is HUF 5 million in value or 2,500 kg in weight (vehicles >3.5 tons or subject to road toll). For risky goods (foodstuffs, construction minerals, etc.): threshold is HUF 1 million or 500 kg. [rsm.hu], [rsm.hu]
  • Penalties: Non-compliance can lead to seizure of freight and penalties of up to 40% of the value of the goods. HUF 4.8 billion in default penalties have been issued over the system’s lifetime. [rsm.hu], [unitedtaxnetwork.com]
  • Who declares: For shipments into Hungary: the consignee; from Hungary: the consignor; domestic: the consignor (unless the consignee arranges transport). Pure transit through Hungary is exempt. [unitedtaxnetwork.com]
  • Risky goods security: Taxpayers declaring risky goods must provide a risk security deposit (bank guarantee or payment to NAV account), unless they qualify as a “certified taxpayer” or have no public debt. [unitedtaxnetwork.com]

Key legislation:

🇬🇷 Greece – myDATA e-Delivery Note

  • What it is: A digital delivery note system within the myDATA ecosystem, requiring businesses to issue, transmit, and monitor transport documents with QR codes for real-time tracking of goods movement. The system cross-references invoice data with physical goods movement data to combat VAT fraud and eliminate fictitious invoices. [vatupdate.com]
  • Phased rollout:
    • Phase A (dispatch layer — issuance and transmission of digital transport documents): mandatory since December 2025 for companies with turnover >€200,000 and specific high-risk sectors (fuels, pharmaceuticals, construction materials, olive oil).
    • Phase B (movement-and-receipt layer — digital tracking of loading, reloading, receipt, discrepancy reporting): mandatory from October 2026 (postponed from May 2026). Mandatory TARIC-aligned commodity coding from January 2027. [vatupdate.com], [invoicedat…action.com]
  • Scope: Phase 1 covers ~155,415 businesses with turnover >€200,000 or operating in designated high-risk sectors. Phase 2 extends to all businesses. Public entities from January 1, 2026. Exemptions for small-scale farmers, certain natural persons, continuous flow networks, and funeral homes. [snitechnology.net], [athens-times.com]
  • Penalties: €5,000 for businesses with single-entry accounting; €10,000 for businesses with double-entry bookkeeping, for failure to issue and transmit a digital delivery note. [athens-times.com]
  • Digital signature required: All e-delivery documents must be digitally signed using an approved electronic signature certificate from a trusted certification service provider under EU Regulation 910/2014 (eIDAS). [snitechnology.net]

Key legislation:

🇹🇷 Turkey – e-İrsaliye (e-Dispatch Note)

  • What it is: The electronic version of the paper sevk irsaliyesi (dispatch note), documenting the movement of goods separately from the invoice. It is issued, transmitted, stored, and presented electronically through GİB’s centralized platform. The dispatch note records what left a warehouse, when, and what should have been received — distinct from the invoice’s billing/tax function. [invoicedat…action.com]
  • Who must comply: Taxpayers with annual revenue exceeding 10 million TRY are mandated to use e-İrsaliye (as per Communiqué 509). The scope has been progressively expanded — in 2022 the e-Fatura threshold dropped to 4 million TRY and e-İrsaliye to 10 million TRY; in 2023 further reductions applied. Sector-specific mandates (oil, alcohol, tobacco, pharmaceuticals) apply regardless of turnover. [edicomgroup.com], [finrota.com]
  • Centralized clearance model: Turkey uses a B2B2G clearance model — the issuer sends the e-İrsaliye to GİB’s portal for validation; after passing checks, GİB forwards it to the recipient. This mirrors the e-Fatura and e-Arşiv flow. [edicomgroup.com]
  • Technical requirements: Documents must be in UBL-TR format, secured with a Financial Seal (Mali Mühür) based on XAdES digital certificates. All e-İrsaliye must include a QR code (mandatory since September 2023). 10-year digital archiving is required. [edicomgroup.com], [dddinvoices.com]
  • Latest updates: VUK General Communiqué No. 589 (December 2025) further expanded digital document mandates and tightened the transition calendar, effectively closing the era of paper invoices/dispatch notes for qualifying taxpayers. [finrota.com]

Key legislation:

🇵🇹 Portugal – Guia de Transporte

  • What it is: A mandatory fiscal document that must accompany all goods in circulation on Portuguese territory, communicated to the Autoridade Tributária e Aduaneira (AT) via the Portal das Finanças before transport begins. The AT issues a unique communication code upon receipt. [pt.linkedin.com], [servicodefinancas.pt]
  • Scope: Applies to all commercial transport of goods by VAT-taxable persons on Portuguese territory, regardless of value or weight. Documents accepted include: guia de transporte, guia de remessa, nota de devolução, invoices, or equivalent documents — all must contain mandatory information (sender, recipient, goods description with quantities, loading/unloading locations, vehicle registration). [occ.pt]
  • Exemptions: Personal/domestic goods; goods from retailers destined for final consumers (except construction materials, furniture transported in goods vehicles); fixed assets; vehicles with definitive registration plates; municipal solid waste. [pt.linkedin.com], [blog.kroftools.com]
  • Communication methods: (1) Via Portal das Finanças web interface, (2) via certified invoicing software with webservice integration, (3) via telephone (for taxpayers without internet access). The document must be processed before the start of circulation. [servicodefinancas.pt]
  • Penalties: Non-compliance with transport document obligations constitutes a tax infraction under Portuguese law, subject to fines. The goods-in-circulation regime (RBC) has been updated multiple times, most recently by Decreto-Lei n.º 85/2022. [occ.pt]

Key legislation:

🇪🇸 Spain – DeCA (Digital Administrative Control Document)

  • What it is: The Documento Electrónico de Control Administrativo (DeCA) is the mandatory digital version of the paper Administrative Control Document, required for every public road freight transport within Spain. It must be generated as a PDF with a QR code and a unique secure URL, enabling real-time digital verification by roadside inspectors. [fieldeas.com], [transportes.gob.es]
  • Mandatory from: October 5, 2026, as mandated by the Disposición transitoria octava of the Sustainable Mobility Law. Paper documents will no longer be accepted at roadside controls from that date. [transportes.gob.es], [community.sap.com]
  • Scope: All domestic public road freight transport within Spain and cabotage operations. International transports that partially cross Spanish territory are excluded — they use CMR/eCMR or other international documents instead. Documents like eCMR can serve as DeCA if they contain all mandatory data fields. [transportes.gob.es], [community.sap.com]
  • Mandatory data: Identification of contractual shipper and actual carrier, goods description, origin/destination, transport price (or contract reference), expected execution date, vehicle registration plates, driver identification, and service observations. Files must be retained for at least 1 year. [fieldeas.com], [transportes.gob.es]
  • Penalties: Failure to present the document (or missing mandatory data) is classified as a serious offense (infracción grave) under Article 141.17 of the Land Transport Law (LOTT). The Ministry of Transport is conducting webinars (June/July 2026) to support the transition. [fieldeas.com], [transportes.gob.es]

Key legislation:

🇪🇺 EU-wide – eFTI Regulation

  • What it is: Regulation (EU) 2020/1056 establishes a harmonised legal framework for the electronic communication of regulatory freight transport information between economic operators and competent authorities across all EU Member States. It covers rail, road, inland waterways, and aviation. [eur-lex.europa.eu], [EU Regulat…ion (eFTI)]
  • Obligation on authorities: From July 9, 2027, all competent authorities in all EU MS must accept freight transport information when presented electronically, and must use the same technical specifications for acceptance. Currently, <1% of freight transport operations in the EU are fully paperless. [EU Regulat…ion (eFTI)], [etp-logistics.eu]
  • Voluntary for operators: Economic operators are not obligated to present information electronically — they can still use paper. However, when they choose electronic, they must use certified eFTI platforms or service providers that meet EU-harmonised functional requirements. [etp-logistics.eu], [european-a…tation.org]
  • Common Data Set: ~170 pieces of EU and national legislation have been analysed and harmonised into one eFTI Common Data Set (CDS), covering non-discrimination of tariffs, combined transport, road cabotage, dangerous goods, waste shipments, and aviation security. EU MS define their national subsets. [unece.org]
  • Certification architecture: A decentralised system with one eFTI Gate per Member State for national authorities and multiple certified eFTI Platforms from the private sector. Third-party certification is harmonised EU-wide under Regulation (EC) 765/2008. [european-a…tation.org], [unece.org]

Key legislation:

🌏 Asia

🇮🇳 India – E-Way Bill

  • What it is: A mandatory electronic document under GST for the movement of goods, governed by Section 68 of the CGST Act, 2017 and Rule 138 of the CGST Rules. It generates a unique E-Way Bill Number (EBN) that must accompany goods in transit and can be verified via RFID at checkpoints. [bing.com], [jpassociates.co.in]
  • Scope & threshold: Required for all movement of goods valued above ₹50,000 (~€550), whether for supply, non-supply reasons (job work, branch transfer, exhibition), or inward supply from unregistered persons. Applies to interstate and intrastate transport (some states have lower thresholds). Must be generated before movement begins via ewaybillgst.gov.in. [bing.com], [jpassociates.co.in]
  • Validity: 1 day per 200 km for regular cargo; 1 day per 20 km for over-dimensional cargo. Validity starts from time of generation and expires at midnight on the last day. Can be extended before expiry. [jpassociates.co.in], [taxguru.in]
  • Penalties: Under Section 129 CGST Act: detention of vehicle and goods + penalty = 100% of tax payable or ₹10,000 (whichever is higher). Under Section 130: goods may be confiscated in cases of fraud. Penalties can reach up to 200% of tax payable for serious violations. [bing.com], [incorpx.io]
  • 2026 updates: Mandatory Ship-To GSTIN capture for Bill-To/Ship-To transactions (from June 2026); new voluntary E-Way Bill closure facility allowing suppliers/recipients/transporters to close completed e-Way Bills within 1 day of delivery. [taxgst.in]

Key legislation:

🌎 Latin America

🇧🇷 Brazil – CT-e & MDF-e

  • What it is: The Conhecimento de Transporte Eletrônico (CT-e) is Brazil’s electronic bill of lading, issued and stored digitally to document transport services for tax control. It replaces paper bills of lading and covers road, waterway, air, rail, pipeline, and multimodal transport. It serves as evidence of the contract of carriage and receipt of cargo, but does not function as a document of title (cannot be endorsed/transferred). [proinde.com.br]
  • Scope: Mandatory for all transport companies with active state tax registration providing inter-municipal, interstate, and international transport services. Accompanied by the MDF-e (Manifesto Eletrônico de Documentos Fiscais) which consolidates all CT-e for a given vehicle/trip and must be issued before departure. The DACTE (printed auxiliary document) must accompany the physical transport. [proinde.com.br], [emitircte.com.br]
  • Technical requirements: Must be in XML format, secured with the issuer’s digital certificate, and validated/authorised by the SEFAZ (State Tax Authority) before the goods move. Companies need state credentialing, a certified emission system, and internet connectivity. All CT-e are stored in the national repository shared among state tax offices and Customs. [emitircte.com.br], [edicomgroup.com]
  • Tax reform updates (2026): Technical Notes 2026.001 and 2026.002 (published June 2026) are adapting CT-e, BP-e, and MDF-e layouts for Brazil’s Consumption Tax Reform (RTC), including mandatory fields for IBS and CBS tax information, advance payments, and cashback provisions. [Portal do…Eletrônico]
  • Scale: Brazil’s electronic transport document ecosystem is one of the world’s most mature — over 23.4 billion CT-e documents have been authorised to date. [proinde.com.br]

Key legislation:

🇵🇪 Peru – Guía de Remisión Electrónica (GRE)

  • What it is: The electronic waybill issued via SUNAT’s platform to sustain and document the transport of goods within Peru. It is not a payment voucher — it does not generate IGV (VAT) or support tax deductions. Its purpose is to prove that transported goods correspond to a legitimate operation, verifiable by police and SUNAT during transit. [perugestiona.pe], [cpe.sunat.gob.pe]
  • Types: GRE-Remitente (issued by the goods owner/sender for private transport) and GRE-Transportista (issued by the carrier for public transport). A third type, GRE por Eventos, is used when non-imputable disruptions force transshipment or journey restart. Recipients can file a“no conformidad” report through the 7th calendar day of the following month if goods don’t match documentation. [invoicedat…action.com], [cpe.sunat.gob.pe]
  • Mandatory from: Progressively since 2022; from July 1, 2026, paper guides are no longer valid — all transports of goods valued above ½ UIT (S/2,750 in 2026) require electronic GRE. SUNAT extended a discretionary non-sanction period through June 30, 2026. [perugestiona.pe], [mifact.net]
  • Penalties: Fines equivalent to 0.3% of net income (minimum 10% of UIT); seizure (comiso) of goods at SUNAT control points; and temporary impoundment of the vehicle in serious cases. [pcefactperu.net]
  • 2026 updates: Resolution N° 000108-2026/SUNAT (June 2026) introduced new rules for foreign merchandise, container blocks (contenedores en bloque), event-based GRE for port terminal operations, and enhanced traceability for customs clearance. [bybconsultores.pe]

Key legislation:

🇲🇽 Mexico – Complemento Carta Porte

  • What it is: A mandatory complement (Complemento Carta Porte) attached to the CFDI (Mexico’s electronic invoice) to document the transport of goods within Mexican territory by road, rail, air, or maritime. It proves the legal possession and tenure of goods during transit and allows authorities to verify shipment legitimacy at checkpoints. Current version: 3.1 (mandatory since July 17, 2024). [invoicedat…action.com], [legalclarity.org]
  • Who must comply: Freight carriers issue CFDI de Ingreso + Carta Porte; owners/possessors moving their own goods issue CFDI de Traslado + Carta Porte. Also applies to freight brokers, logistics agents, and all cross-border imports/exports transiting through Mexico. Triggered by any movement along federal highways (local/municipal roads with <30 km on federal roads are excluded). turn3search209 [en.customs…global.com]
  • Required data: UNSPSC commodity codes (SAT catalogue), customs tariff rate codes, UN/NA codes for hazmat, origin/destination, vehicle details, driver data, shipper’s 24-hour contact, weight, packaging type, and (for cross-border) the Universal Unique Identifier (UUID). [cn.ca], [Complement…sat.gob.mx]
  • Penalties: Fines of MXN $880 to $17,030 per infraction under Articles 83/84 CFF. Loss of fiscal deductibility of transport expenses. SAT may presume contrabando (smuggling) if goods lack Carta Porte documentation, leading to potential retention/seizure of merchandise. EDI transmissions missing Carta Porte data are rejected. [elcontribuyente.mx], [cn.ca]
  • Foreign carriers: A foreign carrier with a permanent establishment in Mexico must create a Carta Porte and share the fiscal folio (UUID) for the DODA. Foreign carriers without PE in Mexico are not required for international service legs. [legalclarity.org]

Key legislation:

🇨🇱 Chile – Guía de Despacho Electrónica

  • What it is: The electronic dispatch guide (Guía de Despacho Electrónica) is a mandatory digital tax document validated by the SII (Servicio de Impuestos Internos) that accompanies the movement of goods when products are transported before invoicing or when transport is not directly linked to a sale (e.g., branch transfers, consignments, returns). Since 2020, all dispatch guides must be electronic. In 2023, over 695 million DTEs were issued in Chile, with dispatch guides a critical portion. [sii.cl], [blog.uwigo.com]
  • New enhanced requirements (Resolución Exenta N°154/2025): From November 1, 2026 (postponed from May 2026 by Resolución Exenta N°52), dispatch guides must include: exact origin and destination addresses, driver and transportist identification (RUT), vehicle registration plate, classification of movement type (sale, internal transfer, return, consignment), and detailed goods description with quantities. One guide per vehicle per trip. [lanixerp.cl], [blog.uwigo.com]
  • Scope: Applies to any VAT-taxable person (contribuyente afecto a IVA) who moves tangible goods (bienes corporales muebles), including: dispatches to customers, transfers between warehouses/branches, returns, consignment, and any movement without immediate invoicing. [blueline.cl], [lanixerp.cl]
  • Penalties: Under the Chilean Tax Code: non-issuance of documents: fines up to 500% of the transaction value + business closure; transport without documentation: fines, seizure of goods and vehicles; false documentation: severe financial penalties and potential prison sentences; formal non-compliance: additional fines. [llbsolutions.com]
  • Centralized registry: SII will create a Registro de Guías de Despacho — a centralized registry of all dispatch guides with direct SII access for audit and enforcement purposes. Invoices must maintain coherence with corresponding dispatch guide data. [lanixerp.cl], [blueline.cl]

Key legislation:

Summary Table

 

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