Penalties for not complying with mandatory integration between a fiscal device and a device for electronic payments in Italy

Starting January 1, 2026, Italian merchants must integrate telematic recorders with POS terminals to ensure automatic reporting of electronic payments and receipt data to tax authorities. Non-compliance will result in fines ranging from €100 to €4,000 per violation, with severe repeat offenders risking business suspension from 3 days to 6 months.

 

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.