The Italian Revenue Agency clarifies payment terminal connections rules for Vending machines and mixed terminals.

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, connection to the cash register remains mandatory, with strict traceability requirements and penalties of €500 per non-compliant terminal.

The Italian Revenue Agency has issued new clarifications on the obligation to connect payment terminals to electronic cash registers, distinguishing between vending machines and other payment configurations.

For self-service systems such as car washes with cash and electronic payments, the Agency confirmed that these devices fall under the category of automatic vending machines, as defined by Legislative Decree 127/2015.

Key points:

• No electronic receipt is required for customers.
• Payment terminals integrated into vending machines do not need to be connected to the electronic cash register.

Tax obligations are fulfilled through electronic storage and transmission of data to the Agency.

Revenue must be transmitted when cash is collected and at least once every sixty days.

If the cash register falls into the category of automatic vending machines pursuant to Article 2, paragraph 2, of Legislative Decree 127/2015, this type of device does not require the issuance of an electronic receipt to the customer, nor is there a connection between the payment terminal and the electronic cash register: the tax obligation is fulfilled exclusively through the electronic

Rules for mixed terminals: If a single payment terminal manages both taxable and exempt transactions, connection to the electronic cash register remains mandatory.

Payments via smartphones or tablets can be connected through certified cloud architectures, provided each transaction is automatically recorded. A single payment terminal can be linked to multiple registers if detailed traceability is maintained.

Penalties for non-compliance remain significant, with fines of €500 for each non-connected payment terminal at the time of closure.