A pilot application is being implemented from today, the digital card in wholesale, energy, financial, and insurance companies. According to the CSA signed on 26 June 2025, the following companies are compulsorily included in the digital work card system, according to the main activity (based on the CDD):

i) the supply of electricity, gas, steam, and air conditioning,

(ii) wholesale and retail trade, repair of motor vehicles and motorcycles,

(iii) in financial and insurance activities,

(iv) in administrative and support activities.

For the industries in this case, administrative sanctions will begin to be imposed on November 3, 2025.

All employer enterprises that have joined the digital work card mechanism are required, as of the date of their joining, to have and activate, respectively, a digital work card system for all their employees with a contract or dependent employment relationship who are employed with a physical presence at the place of work of such employer enterprises, regardless of whether their branches are in integrated or non-integrated KAUs, including employees employed in the above-mentioned enterprises

For these businesses, if the main business ID of an employer business in TAXIS is included in the digital work card and multiple activities are performed at the same location, some of which have not yet been included in the digital card, there is now an obligation to apply the mechanism for all of their employees.

EXEMPTION from the implementation of the Digital Work Card scheme exists:

1. For the entire enterprise, when:

i. The main enterprise employer’s VAT ID in TAXIS does not belong to the sectors included in the Digital Job Card mechanism, even if multiple activities are performed at the same site, some of which are included in the Digital Job Card mechanism, or there are branches with VAT IDs included in the Digital Job Card.

ii. The employer enterprise is included in the digital work card mechanism based on a main employer ID in TAXIS, but this ID does not generate economic activity (i.e. it is zero) which is proven by the E3 form of the last tax year and the secondary ID, which is the dominant economic business activity, is not an included ID.

2. For branches, when the main business employer’s ID in Taxis is one of the integrated ones, but these branches belong to branches of economic activity that have not been integrated so far in the digital work card, and which, due to their specificity, will be integrated at a later stage.