New rules for the transport of agricultural products to the people's markets and Oil mills The ADE, specifying who issues the document, when it can remain a manuscript and how the return of the unsold products is covered.
The clarifications of the AADE concern producers who move daily products into grassroots, but also olive-producing producers who deliver olive fruit to the mills as well. from 12 October 2026 The second phase of digital monitoring of stock movements is mandatory.
The second phase shall include the procedures for loading, downloading and receiving the products. Until then the transmission of this data to myDATA remains optional, while the first phase, which concerns the issue and transmission of the documents, has already been mandatory since 1 December 2025.
Popular: Another ticket for the route and another for the return
Producers carrying their products from their home or farm to the market must issue Concentration Mission Bulletin. Until 11 October 2026 this document may be issued manuscripts. Since 12 October, however, its publication has become compulsory digital, as part of the activation of the second phase of the system.
AADE also explains what happens when part of the products are not sold to the market. The producer does not need to issue a new document to return the unattainable products to his establishment.
The return is covered by the same Collected Shipping Bulletin with which the initial transfer was made. It is not even necessary to update the form with the quantities sold during the day.
When the indisposed products arrive again at the manufacturer's installation, a Quantitative Receiving Bulletin is issued, in which the quantity returned is reflected.
What applies to more people
A separate provision exists for producers participating successively in 2 or more popular markets, without returning in between to their headquarters or warehouse.
In this case no different card is required for each purchase. Whole path can be covered by the original Concentration Bulletin, as long as all the grassroots in which the producer is to participate have been recorded from the outset.
After completion of the route, if products remain, it is issued on return to the installation Quantitative Receipt.
Such possibility shall be granted to professional sellers of agricultural products supplying their goods from producers or wholesalers. The transfer and return of products for more outdoor markets may be covered by the supplier's digital purchasing document, provided that the information and dates of the purchases are indicated therein.
For sellers of industrial or craft goods which maintain a parallel store, a digital handling document shall be exempted provided that the purchase invoices are issued separately for goods intended for outdoor markets.
Oil mills: Who maintain the exemption
Special transitional arrangements apply to oil producers which were subject to the normal VAT regime and had a turnover of up to EUR 200,000 in the tax year 2022.
These producers continue to are exempt from the obligation to issue a digital consignment note for the transport of olive oil to the oil mill until 11 October 2026.
A necessary condition is the oil mill to issue at the receipt of the olive fruitSince October 12, after the end of the transitional period, the digital process has also been activated for this category.
ADE also allows the movement document of a farmer of the normal VAT regime to be issued by the counterparty, i.e. the trader, cooperative or oil mill.
The document must be issued before the transfer begins and marked «Reverse Traffic». The possibility applies even when the load is carried by a vehicle of the manufacturer himself.
Farmers of the special VAT scheme
Farmers of the special VAT scheme are excluded from the obligation to issue a digital consignment note when they carry their own products.
Upon receipt, the trader or agricultural cooperative shall issue a Quantitative Receipt Bulletin. Where the receipt takes place directly on the farm, the undertaking responsible may issue a digital consignment note indicating «Reverse Traffic».
Transport up to 10 km
No a digital document is required when agricultural products are transported between fields, stables, agricultural holdings and storage areas belonging to same producerIf the distance does not exceed 10 km.
The exemption applies even if the fields or storage areas are not declared as facilities on the tax register.
In case of power outage or internet failure, the transfer shall not stop. The document shall be issued with a specific sign of connection loss and transmitted when access is restored, while a hand-written document may be used outside the installation if myDATAapp cannot be used.
