This mandate is divided into two phases, A and B (previously called one and two), which are differentiated by their corresponding obligations. Both phases have optional and mandatory timelines, which are explored below.   Phase A (previously phase one) This phase covers the basic functions of issuing and transmitting consignment notes to myDATA and consists of two periods.   First period: Optional for certain taxpayers until June 1, 2025: the optional transmission to the myDATA platform of the movement of goods’ digital monitoring data for the obliged companies of the first period (turnover over 200,000 €, excluding entities whose gross...