Digitization of DDTs: the Italian regulatory framework

Introduction

The Transport Document (Documento di Trasporto – DDT) is one of the cornerstones of logistics management in Italy. Introduced by Presidential Decree No. 472 of August 14, 1996, the DDT replaced the traditional delivery note with the aim of simplifying the movement of goods, improving traceability, and providing businesses with greater operational flexibility. In a context where document digitization is increasingly strategic, understanding the regulations governing the DDT and the potential transition to a digital format is essential for companies in the sector.

Table of contents

• The Regulatory Framework

• Validity and mandatory requirements

• Issuance methods: paper vs. digital

• Use of Despatch Advice (DESADV) in Electronic Supplies

• Accounting and evidentiary function of the DDT

• Retention obligations and tax relevance

• Toward the digitization of the DDT: opportunities and challenges

The regulatory framework

The introduction of the DDT by Presidential Decree No. 472 on August 14, 1996, marked a pivotal shift in the Italian regulatory landscape, replacing the old delivery note with a more streamlined and versatile document.

The DDT is used to document the physical movement of goods between two parties, whether due to a sale or other reasons such as returns, internal transfers, subcontracting, or consignment viewing.

Unlike the old delivery note, the DDT does not require a recipient’s signature unless explicitly requested by contractual or operational clauses. It may be issued in paper or digital format and transmitted via email, certified email (PEC), or EDI (Electronic Data Interchange) systems, provided it is made available to the buyer by the shipment date.

Validity and mandatory requirements

To be legally valid, a DDT must include the following mandatory information:

• Date of issue, identifying the day the document was generated

• Unique progressive number, to ensure traceability

• Identification of the sender and recipient, i.e., the parties involved

• Carrier details, if different from the sender

• Detailed description of the nature, quality, and quantity of the goods transported

• Name of the first person in charge of the transport, with no further notes during delivery

These requirements ensure precise documentation of goods movement, allowing for clear traceability and correct accounting.

Issuance methods: paper vs. digital

The DDT can be issued in either paper or digital format. The paper version is still widely used, especially by SMEs. The digital version is usually generated in electronic formats such as XML, TXT, or PDF and sent via email or certified email (PEC).

Despite Italy’s excellence in electronic invoicing, the adoption of digital DDTs remains partial. Larger companies and logistics operators are more likely to manage documentation digitally. However, many small and medium-sized businesses still rely on hybrid management—producing the document digitally but printing it for physical shipment.

Use of Despatch Advice (DESADV) in Electronic Supplies

In the context of electronic supplies, the DDT can be replaced with a Despatch Advice (DESADV), a standardized electronic document used in B2B transactions.

Through the Peppol network, DESADV can be sent and received in digital format, ensuring:

• Full traceability of the logistics flow

• Automated integration with business partners’ ERP systems

• Reduced processing time and operating costs

If mutually agreed upon by the parties involved, this method eliminates the need for paper, simplifying administrative processes.

Accounting and evidentiary function of the DDT

After the delivery note was abolished, the DDT assumed a dual role as both an accounting and evidentiary document. From an accounting perspective, it is essential for deferred invoicing, allowing companies to issue invoices by the 15th of the month following the delivery.

Legally, the DDT proves the actual movement of goods during tax inspections, preventing presumptions of undeclared sales (Presidential Decree 441/1997).

In specific cases—such as consignment viewing, sale on approval, gifts, returns, or internal transfers—the DDT is crucial for documenting the transit of goods without transfer of ownership.

Retention obligations and tax relevance

By law, the DDT must be retained for at least ten years, as stipulated by Article 2220 of the Italian Civil Code. It must remain available and accessible for tax inspections, in accordance with Article 39 of Presidential Decree 633/1972.