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, provided payments linked to taxable transactions are properly recorded and connected to the fiscal certification system.
Italy clarifies payment terminal–cash register integration rules for mixed-activity venues.
Public
Italy
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
900
Content accuracy validation date:
09.03.2026
Content accuracy validation time:
08:16h
The Italian Revenue Agency has issued Answer No. 44/2026, providing important guidance on the obligation to connect electronic payment instruments with systems that certify and store transaction data, a requirement reinforced by the 2025 Budget Law and effective from 1 January 2026. The clarification was issued in response to a bowling centre operator that manages multiple activities, including bowling lanes, amusement games, and a bar-restaurant.
The Agency confirmed that bowling activities managed through SIAE ticketing systems are not subject to payment terminals-to-cash-register connection requirements, since admission tickets already fulfil certification and reporting obligations through the SIAE system. Similarly, games room and amusement activities (such as carom and ping pong), which do not require fiscal receipts, are exempt from the obligation to connect POS devices or use dedicated payment terminals.
Different rules apply to bar and restaurant operations, where fiscal receipts are mandatory. For these activities, electronic payment instruments must be registered and connected to the telematics cash register to ensure integration between payment data and receipt certification, supporting transaction traceability and audit controls.
The ruling also confirms that a single payment terminal device may be used across multiple activities, provided payments are properly recorded and linked to the fiscal certification system where required. Portable or smartphone-based payment solutions remain permitted, as the legislation does not prescribe specific device types, but they must still be registered and associated in line with legal requirements.
The new framework aims to strengthen the alignment between electronic payments and fiscal reporting, improve data integrity, and enable tax authorities to detect inconsistencies between receipts issued and amounts collected.
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