Fiscal subject related
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
Cash Registers and payment terminals mandatory connection available: first communication by April 20 in Italy
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? LoginNew 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? LoginItaly 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? LoginItaly clarifies payment terminal–cash register integration rules for mixed-activity venues.
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? LoginUpdate 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