A new obligation was introduced for companies that issue cards and ATMs, (not for merchants): they must transmit data on transactions performed every day (B2B and B2C). This is presented in the PNRR 2 Decree approved by the Council of Ministers on 21 April. The main purpose is for daily communication of card and ATM transactions for cross-tax control with receipts.
New obligation on POS payments in Italy
Public
Italy
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
4796
Content accuracy validation date:
28.04.2022
Content accuracy validation time:
08:11h
More precisely, new rules establish that financial operators who make traceable electronic payment instruments available to merchants can electronically transmit the identification data of these payment instruments and the daily amount of transactions to the Revenue Agency, also through the PagoPA system.
This new procedure will allow the tax authorities to cross-check digital card payment data with those relating to electronic receipts issued by merchants, in order to carry out consistent checks. More precisely, all the data of the payments made will in fact be transmitted by the intermediaries that issue cards and ATMs.
Therefore, the daily communication of payments with POS will not be an obligation imposed on merchants and professionals. The new penalties are already provided to the merchants (30 euros + 4% of the denied transaction ) if they refuse digital payments in-store.
Information that will be used to pair up with those of the electronic fees to verify any discrepancies.
Before this, managers of cards have been obliged to send the total amount of daily transactions via PagoPa: the new decree aims at the transmission of every single operation.
It is important to note that it is necessary to wait for the publication of the decree in the Official Gazette, which will show not only the details of the measure but also the date of entry into force of the new obligation, and does it and how will affect merchants.
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