As a reminder, rules governing the technical requirements for vending sales devices, which include mandatory data storage and transmission to the Revenue Agency, are set to take effect in January 2023.But, according to the official statement of the Revenue Agency, it is possible to use the current solution (which is also predefined) even after December 31, 2022.
More precisely, the Revenue Agency, with Provision No. 446073/2022 of 2 December 2022, eliminated the time limit of 31 December 2022 for the technical upgrading of vending machines. The provision was adopted in consideration of the difficulties resulting from the long period of economic crisis caused by the COVID epidemic and the restrictive measures also suffered by economic operators who manage vending machines.
More details are as follows.
Are current technical solutions for vending machines in Italy possible even after January 1, 2023?
Public
Italy
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
930
Content accuracy validation date:
27.12.2022
Content accuracy validation time:
08:26h
Among others, the provision specified that the obligation of electronic storage and transmission is fulfilled by means of technical solutions that, taking into account the normal times of obsolescence and renewal of the vending machines existing on January 1, 2017, make it possible not to affect the current operation of the devices, while still guaranteeing levels of security and inalterability of the fee data.
In particular, with the provision n. 102807 of June 30, 2016, the information, technical rules, tools, and terms for the electronic storage and telematic transmission of the data of the daily fees deriving from the use of vending machines with particular technical characteristics, i.e., equipped with: one or several "payment peripherals", a "master system," a product and service provider, and a "communication port" necessary in order to digitally communicate/transfer data, including those of fiscal interest, to an external device capable of memorizing them and transmitting them to the Revenue Agency system. Also, Provision No. 61936 of March 30, 2017, defines the tools necessary for the electronic storage and telematic transmission of the data of the daily fees derived from the use of distributors other than those contemplated in the previous provision, i.e., those not equipped with the aforementioned "communication port."
The same regulatory acts provide for the issuing of new provisions aimed at evolving the technical specifications in question by setting the deadline to December 31, 2022, for the consequent technical adaptation of vending machines.
Because of everything that is described, the Revenu agency has left subsequent measures to be introduced, including not only the definition of the new technical specifications but also the rescheduling of the timing for the implementation of the vending machines.
Other news from Italy
New webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Italy’s New VAT Guarantee Requirement for Non-EU Businesses
Public
Italy
Author: Ivana Picajkić
Italy
Author: Ivana Picajkić
Effective April 15, 2025, Italy requires non-EU and non-EEA businesses registered for VAT or listed in the VIES database to provide a €50,000 financial guarantee to enhance VAT compliance and prevent fraud. Those already listed must comply by June 13, 2025, or risk losing their VIES registration and the ability to trade across EU borders. As of 15 April 2025, Italy now requires non-EU and... Read more
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Tax audit in Italy and AI—the Revenue Agency’s new chatbot targets evasion risks.
Public
Italy
Author: Nikolina Basić
Italy
Author: Nikolina Basić
Italy’s Revenue Agency has introduced a new AI-powered chatbot to enhance tax audits by detecting discrepancies in tax returns, particularly among self-employed individuals and those with irregular accounting. Developed with Sogei and the Department of Finance, the system analyzes expenses, income, and VAT data in real time, allowing auditors to target potential evasion risks more effectively. The... Read more
New document was uploaded: EV-chargers from the Fiscalization Perspective in Italy
Italy
Author: Nikolina Basić
This document provides an overview of the fiscalization requirements for electric vehicle (EV) chargers in Italy. Let's find out are they subject of fiscalization in Italy. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Q& A from the webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login