Fiscal subject related
As a reminder, starting from January 1, 2026, merchants in Italy will face new obligations regarding payment transparency and traceability. According to the 2025 Budget Law, all merchants must integrate telematic recorders with POS terminals where electronic payments are managed. This measure ensures that electronic payments are automatically linked to recorded receipts, where not only payment will be sent to the revenue agency but also the amount of received electronic payments.
Penalties for non-compliance with obligations are as follows:
· Failure or late transmission: Daily receipts not sent or transmitted late will result in fines of €100 per violation, up to a maximum of €1,000 per quarter.
· Integration failure: Failure to integrate telematic recorders with POS systems may result in fines ranging from €1,000 to €4,000.
· Severe and repeated violations: businesses that breach regulations four times within five years or fail to register fees exceeding €50,000 risk suspension of their operations for a period of 3 days to 6 months.
Other news from Italy
Update in Italy: new RT Technical Specifications Released – Version 11.2
Italy
Author: Nikolina Basić
The Italian Revenue Agency has released RT Technical Specifications Version 11.2, introducing updates to improve telematic recorder management and enhance clarity in fiscal documentation. Key changes include new rules for meal vouchers, identification of invalid documents, updated compliance transmission methods, expanded use cases, and revised technical requirements such as the Digital Fiscal Sea... Read more
New document was uploaded: Tax Audit in Italy
Italy
Author: Nikolina Basić
This document is a structured legal and technical guidance report that provides a comprehensive overview of tax audits in Italy, with a strong focus on fiscalization and retail compliance. It combines legal framework analysis, procedural explanations, and practical audit steps, making it both an informative and operational reference for businesses. Read more
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Already subscriber? LoginThe Italian Revenue Agency clarifies payment terminal connections rules for Vending machines and mixed terminals.
Italy
Author: Nikolina Basić
The Italian Revenue Agency clarified that self-service systems like car washes qualify as automatic vending machines under Legislative Decree 127/2015, meaning no electronic receipts are required and payment terminals do not need to be connected to electronic cash registers, as tax obligations are fulfilled through periodic data transmission. However, for mixed or standard payment setups, connect... Read more
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
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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
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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