e-CMR, e-TD, Dematerialisation and Digitalisation for Logistics and Transport

Document Dematerialisation and Digitalisation

In 2024, research by the Digital B2B Observatory of the School of Management of the Politecnico di Milano found that Italian companies were failing to issue TDs and CMRs in electronic format, while Italy was leading Europe in e-invoicing and e-storage! According to the above-mentioned study, only 35% of Italian companies were issuing Bills of Lading in electronic format, albeit not in a fully digital mode, while the adoption of e-CMR was still at an embryonic stage.

What is the reason for this discrepancy?

Electronic invoicing and the associated digital storage is a legal requirement, whereas e-TD and e-CMR are not…

2X: a fast change due to the law, but not only…

Thanks to the entry into force in Italy of Law no. 37 of 8 March 2024, which allows the use of the e-CMR, the electronic version of the mandatory paper consignment note that governs the international carriage of goods by road (Convention relative au contrat de transport international de Marchandises par Route), valid from 26 September in the 58 countries that have signed the 1956 Geneva Convention, many companies are directing their investments in this direction.

The main reasons?

Savings of around €21 per CMR handled, according to the UnionTrasporti 2023 study, and the security of having the consignee's signature.

In addition, there are other legal obligations with severe sanctions for companies that do not comply with them; we refer in particular to Legislative Decree No. 87 of 14.06.24 (published in the Official Gazette No. 150 of 28.06.24), which introduced new sanctions for intra-Community transfers of goods when the transport is carried out by the non-resident transferee.

The legislation provides that the goods must be transported or dispatched to the EU Member State of destination within 90 days from the date of scheduled delivery, otherwise the supplier will pay VAT where he should not, as it is the responsibility of the importer, and will be subject to a penalty of 50 per cent of the tax not paid.
This update aims to align the penalty regime for intra-Community supplies with that already in place for extra-Community exports, which require compliance with similar time limits.
Having the right digital tools in place to certify the movement in real time to the relevant authorities, including the Inland Revenue, avoids burdensome controls, reduces the risk of administrative sanctions and eliminates loss of time and money.

Legal obligations: not only penalties, but also incentives!

In addition, from 24 August 2024, the eFTI Regulation 2020/1056 will also come into force at European level, allowing economic operators to exchange information in electronic form with judicial authorities on the transport of goods by road, rail, inland waterway or air in the European Union.

Businesses need to consider early compliance with two key requirements:
Use data processed on a certified eFTI platform and, where applicable, by a certified eFTI service provider;
make this data available in machine-readable form, either through an authenticated and secured connection to the data source of an eFTI platform or by a human on the screen of the operator's electronic device.
For their part, the competent authorities are obliged, in a timely manner, to
accept the regulatory information provided electronically by traders;
be able to access and process electronically the eFTI data provided by traders;
provide official validation, such as a stamp or certificate, by electronic means.

Why investing in digitalizing TD and CMR?

CONVENIENCE

e-TD and e-CMR dramatically reduce administrative and management costs throughout the supply chain, with savings estimated at more than 80 per cent, which also speeds up customs clearance for international shipments.¹

SECURITY

e-td and e-CMR are secure, legally enforceable, storable, tamper-proof and fraud-proof digital documents when they are also based on blockchain technology.

ACCESSIBILITY

e-DDT and e-CMR are accessible and traceable in real-time by all supply chain participants.

SUSTAINABILITY

e-DDT and e-CMR promote an environmentally friendly approach by reducing paper and printing consumption, which has a positive impact on ESG assessments.

_{1 Source: IRU, Union Trasporti e Osservatorio B2B Politecnico di Milano}