Full speed ahead, by the Independent Authority for Public Revenue (AADE) for the implementation of the Digital Customer Registry in new professional sectors as well, following the findings revealed by the audits carried out by the Authority in the automotive sector, in which the measure has been applied since last July.
Wedding and reception venues, lighting and sound businesses, catering companies and, more generally, businesses active in the field of social events, are next in line immediately, while until the end of 2026 the gradual inclusion in the new system of all remaining professionals providing services in the sectors of health, beauty, education and legal services is being considered.
The selection of these specific sectors is not random, as they are areas in which a large part of transactions continues to be carried out in cash, a fact that makes their monitoring and recording more difficult.
It is worth noting that the average rate of tax non-compliance in the automotive and transport sectors amounts to 60.5%, according to the most recent official data from targeted audits by AADE.
In the sectors of estates/reception halls (weddings, baptisms, parties) and beauty services (hair salons, beauty centers), non-compliance ranges close to 30%.
The main violations concern:
- Failure to transmit issued tax records to the myDATA system.
- Failure to issue retail sales receipts or service provision receipts.
- Mismatch between incoming customers/vehicles that have been digitally recorded and the final receipts that were issued.
Powerful weapon
With the implementation of the Digital Customer Registry, AADE acquires a powerful tool for combating tax evasion and strengthening tax compliance.
Through the electronic recording of customers visiting specific businesses, the tax administration has the ability to monitor in real time the activity of professional sectors of high audit interest.
The data entered in the Digital Customer Registry are automatically transmitted to AADE and are used for cross-checks with the receipts and invoices issued and transmitted to myDATA. In this way, the audit authorities can determine whether, for each customer who has been recorded, the corresponding tax document has also been issued.
The aim of the system is to detect tax evasion through the direct correlation of the customer's presence with the obligation to issue a receipt or invoice.
In the event of an on-site audit, if a customer is identified on the business premises without their relevant registration in the Digital Customer Registry having been made beforehand, the professional faces sanctions, while the incident may constitute grounds for a further tax audit.
Use of data
Beyond the immediate result brought by the implementation of the measure, the Tax Authority uses the data of the Digital Customer Registry to analyze the transactional activity of businesses. Increased or unusual customer flow may lead to targeted audits, especially when it is not accompanied by a corresponding transmission of tax documents to myDATA.
Cross-check with the work card
Of particular importance is also the cross-checking of the data of the Digital Customer Registry with those of the Digital Work Card. For example, if a business shows increased customer traffic, but the data of the Digital Work Card show a limited number of employees on shift, a risk indication may be triggered for an audit of undeclared or underdeclared work.
Entries in the Digital Customer Registry are treated as the submission of an informational declaration.
Therefore, failure to register or late registration of a customer may be considered a failure to submit and may incur fines, depending on the type of violation and the size of the business. In cases of repeat offenses, sanctions may be even stricter, with the risk even of suspension of the business's operation.
“Catches”
The use of Digital Customer Registry data by AADE has contributed decisively to the targeted selection of audit cases in businesses active in the sectors of vehicle repair and maintenance, vehicle and spare parts trade, transport, parking, washing, painting and other related activities.
In 2025, 949 targeted audits were carried out based on Digital Customer Registry data.
- Violations were found in 505 businesses, with a non-compliance rate of 53.2%, with the total number of violations reaching 5,882.
- More specifically, there were 1,095 violations for failure to transmit receipts, 1,026 violations for failure to issue or inaccurate issuance of receipts/invoices, 4 violations for failure to present records and 3,753 other violations.
- The total concealed value exceeded 100,000 euros.
- In addition, in the sectors linked to the vehicle and transport ecosystem, 2 suspensions of operation were recorded in wholesale and retail trade and repair businesses of motor vehicles and motorcycles and 2 suspensions of operation in land transport businesses.
Audits are intensifying
As AADE announced, the use of Digital Customer Registry data continues this year as well, with even more targeted audit action in the automotive and transport sectors. Specifically, 1,145 audits have already been carried out, of which violations were found in 693, with average non-compliance at 60.5%.
More specifically, the following were found:
- 2,552 violations in the sector of repair and maintenance of motor vehicles and motorcycles
- 3,474 violations in support activities for transport
- 91 violations in the retail trade of motor vehicles and spare parts
- 33 violations in the wholesale trade of motor vehicles and spare parts
- 81 violations in car rental and
- 61 violations in land passenger transport.
Overall, in the sectors directly linked to the automotive and transport ecosystem, 6,292 violations were found, while the imposed fines reached 500,000 euros.