- Mandatory Digital Compliance: Entities under Law 4308/2014 must digitally issue stock movement documents and transmit them to the AADE’s myDATA platform, ensuring regulatory compliance.
- Defined Roles and Responsibilities: The circular specifies the roles of all parties involved in stock movements, including Sender, Transporter, and Recipient, with particular responsibilities assigned to each.
- Exemptions and Penalties: Certain stock movements are exempt from the digital requirement, but penalties for non-compliance can reach €1,000 per audit; offline issuance is allowed during internet outages, with submission required within a day.
Source
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