What are the penalties for non-compliance with fiscalization rules in Italy?

The fiscalization system in Italy has been established for a long time. One of the main fiscalization requirements in Italy is the electronic transmission of transactions via RT printer or RT server, which must be used by all economic activities where there is a sale of goods or provision of services. However, if the taxpayer or seller is non-compliant with the rules, penalties will be imposed.

More precisely, penalties can be imposed for:

• failure to store or transmit fees
• failure of telematic recorders to function
• irregular functioning of telematic recorders
• storage or transmission with incomplete data
• storage or transmission with false data
• delay in storing or transmitting fees

Also, for the failure to install the tools for the electronic storage and transmission of the fee-RT devices, a fine ranging from 1,000 euros to 4,000 euros is applied. Importantly, the failure to timely request intervention for maintenance or the failure to periodically check the recorders is punished with a fine of 250 to 2,000 euros.