Are you familiar with the fact of how bitcoin and cryptocurrencies, in general, are treated in Italy?
From January 1, 2023, the financial reports held in Bitcoin and cryptocurrencies will also be tracked and registered in the Tax Registry by the Tax authority. Not only that, all information on financial relationships held in cryptocurrencies, precious metals, financial assets, or any other measure taken as a reference for the evaluation, even of an innovative nature, will be communicated monthly.
Bitcoin and other cryptocurrencies in Italy
Public
Italy
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1087
Content accuracy validation date:
10.06.2022
Content accuracy validation time:
14:12h
This is established by provision n.176227 of the Revenue Agency published on 23 May 2022.
The Revenue Agency has defined deadlines and terms within which financial operators must send periodic communications and broadens the information concerning the so-called payment services.
The provision of the financial administration establishes the deadline for the monthly communication, moving it to the last working day of the month, in order to align the data acquisition with the start of the processing scheduled at the beginning of the following calendar month. Also, the document specifies that Saturday is considered a non-working day. The deadline for the annual supplementary communication is also changed, which passes from February 15th to the last working day of February. The technical deadline for the so-called "consolidation" has been set at 30 April, that is, the period beyond which the values communicated for balances and transactions in the reports are confirmed. The provision also specifies the obligation to communicate financial relations of payment services by defining new analytical identification codes, to distinguish financial products based on their operation, card users and the different relevance of their respective accounting data. In this way, the accounting data should represent more expressively the spending capacity for the analysis of the risk of evasion as well as of the ISEE controls.
Other news from Italy
Cash Registers and payment terminals mandatory connection available: first communication by April 20 in Italy
Public
Italy
Author: Nikolina Basić
Italy
Author: Nikolina Basić
The Italian Revenue Agency has launched a new online service that allows retailers to virtually link their telematic cash registers (RT) with electronic payment terminals through the “Invoices and Fees” portal, as required under the 2025 Budget Law for transactions from January 1, 2026. Merchants must register existing POS devices by April 20, 2026, while newly activated terminals must be linked w... Read more
New document was uploaded: Guidance of the connection between the instruments of electronic payment and POS - RT (IT)
Italy
Author: ....
This is a new Operational Guide published by the Italian Revenue Agency, outlining the mandatory connection between electronic payment instruments and tools used for the electronic certification and transmission of daily receipts (RT—telematic recorders). Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Guidance of the connection between the instruments of electronic payment and POS - RT (EN)
Italy
Author: ....
This is a new Operational Guide published by the Italian Revenue Agency, outlining the mandatory connection between electronic payment instruments and tools used for the electronic certification and transmission of daily receipts (RT—telematic recorders). Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Italy publishes an operational Guide on mandatory payment terminal and RT device connection from 2026.
Italy
Author: Nikolina Basić
Italy has introduced a new obligation requiring merchants to digitally link electronic payment instruments (POS terminals) with fiscal tools used to certify and transmit daily receipts, such as telematic recorders (RT) or the Online Commercial Document system. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Italy clarifies payment terminal–cash register integration rules for mixed-activity venues.
Public
Italy
Author: Nikolina Basić
Italy
Author: Nikolina Basić
Italy has clarified that the obligation to connect payment terminals with fiscal cash registers applies only to activities that require fiscal receipts, such as bar and restaurant operations, while activities like bowling managed through SIAE ticketing systems or certain amusement games remain exempt. The ruling also confirms that a single POS device can be used across multiple activities, provide... Read more
Italian Revenue Agency guide: linking payment terminals and cash registers
Italy
Author: Nikolina Basić
The Revenue Agency has issued a technical guide requiring businesses to digitally link payment terminals with electronic cash registers starting in 2026, ensuring card payments are automatically matched with fiscal records. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Update audit rules in Italy: new automated VAT Audit platform
Italy
Author: Nikolina Basić
Italy has launched a new digital VAT monitoring platform effective 1 January 2026, using automated cross-checks and predictive analytics to detect inconsistencies between transactions and VAT paid in near real time. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login