Activation of the Digital Work Card in wholesale trade, energy, financial companies, and administrative and support activities in tourism.

Ministerial Decision no. 16973/2025 (Government Gazette B’ 3271/25.06.2025) has been published, which mandates, from 26.06.2025, the inclusion in the Digital Work Card system of businesses whose primary activity belongs to Wholesale Trade, Energy, Financial Companies, as well as administrative and support activities in the tourism sector. Furthermore, this Ministerial Decision establishes the commencement of the administrative sanctions referred to in Ministerial Decision no. 80016/31-08-2022 (B’ 4629), sets forth the obligations of the businesses affected by the present decision, and enumerates the exceptions from the implementation of the Digital Work Card system.

In particular, as of June 26, 2025, the mandatory implementation of the Digital Work Card is extended to businesses whose primary activity [based on Business Activity Code (BAC)] concerns:

  i. the supply of electricity, natural gas, steam, and air conditioning,

 ii. wholesale and retail trade, repair of motor vehicles and motorcycles,

iii. financial and insurance activities,

iv. administrative and support activities.

For the sectors included in the Digital Work Card system as of 26.06.2025, the administrative sanctions at the rate of 10.500 euro per affected employee shall be imposed starting from November 3, 2025.

Obligations of employers included in the Digital Work Card system:

1.Provision and activation of the Digital Work Card system from the date of their inclusion.

2.Application of the Digital Work Card to all employees employed under an employment contract or relationship of dependent labor, who are physically present at the company’s workplace.

3.Obligation to apply regardless of whether branches fall under included or non-included BAC codes.

4.Inclusion in the system of employees working in the above-mentioned enterprises through posting of employees.

5.Mandatory application for all employees in workplaces where multiple activities are carried out, even if some of these activities have not yet been included in the system, provided that the company’s main BAC code registered in TAXIS is subject to the system

Exemptions from the application of the Digital Work Card system:

1.For the entire enterprise, provided that:

The main BAC code of the enterprise registered in TAXIS does not belong to the sectors included in the Digital Work Card system, even if multiple activities are carried out in the same premises, some of which have already been included, or even if there are branches with BAC codes included in the system.

The main BAC code of the enterprise is included in the system but does not produce any economic activity (zero activity), as evidenced by form E3 of the last fiscal year, and the secondary BAC code, which represents the primary economic activity, has not been included in the system.
 

2.For branches, provided that:

The main BAC code of the enterprise registered in TAXIS is included in the system, but the branches belong to economic activity sectors that, due to their particular nature, will be included at a later stage.