What changes will vending machines undergo beginning 2023? 

Vending sales devices are subject to fiscalization in Italy, according to the rules.That means that certain conditions and requirements must be fulfilled, especially, in terms of electronic storage and data transmission to the Revenue Agency, which is one of the main fiscalization requirements in Italy. More precisely, from January 1, 2023, the end of the transitional phase, subjects who sell goods and services through vending machines must definitely electronically store and electronically transmit the data of the daily payments to the Revenue Agency.

If we look briefly into the legislative history, the process of "fiscalization" of vending machines was divided into a transitional phase and a definitive phase. The transitional phase (which will end on December 31, 2022) allows the storage and sending of the payment data to the Revenue Agency via mobile devices, without necessarily replacing the vending machine. The operators of the vending machines and the producers of the software on the mobile devices that "read" the data stored in the vending machine can already take action to adapt the processes to comply with the regulatory obligation from 2017.

The fully operational phase will start in 2023 and will be preceded by the issuance of specific provisions that will regulate it. In this phase, the electronic storage of the data and the telematic transmission of the same to the Revenue Agency will take place directly through the vending machines, which will be adequately equipped.

To summarize, currently, the vending machines are not yet equipped for the automatic sending of data to the Revenue Agency, the telematic transmission of the payments takes place via a specially equipped mobile device. When fully operational, data transmission will no longer take place using the mobile device but using the vending machine's master system directly. Special rules in the terms of data transmission, storage, timeframe, mandatory data, and other functional requirements in the terms of vending are also defined.