Monthly reporting required for unused payment terminals

The Italian Revenue Agency has clarified rules for reporting data on physical and virtual payment terminals that are available to merchants but not used for payments.

According to the FAQ, operators must send monthly reports for every payment terminal—even if no transactions were made. This applies to each month from January to July 2026, with all data due by August 31, 2026.

For each unused payment terminal, acquirers must send a record showing operation type, transaction date, number of transactions, total amount, and currency (in this case, the results will be zeros).

The requirement comes from Article 22, paragraph 5, of Legislative Decree no. 124/2019, which obliges operators to transmit identification data of electronic payment instruments, regardless of whether they are used.

Importantly, if a payment terminal (physical or virtual) is deactivated or withdrawn, no further reporting is required starting from the following month.