On October 29, 2025, the Independent Authority for Public Revenue (AADE) published revised timelines for the Digital Delivery Note implementation, confirming that Phase B (second period) has been postponed from December 1, 2025 to May 1, 2026.
Implementation phases and timelines
Phase A (previously phase one) remains unchanged: digital issuance and transmission of the relevant Types of Documents for the commencement of circulation on the myDATA digital platform, as well as in…