Edited by Luca Lavazza, Alessia Lippi, Luca Maroni, Christian Carbone
With the act no. 424470 of October 31st, 2025 (hereinafter “ITA Act”), the Italian tax authorities has provided the guidelines for the integration and interaction of the process of electronic storage and telematic transmission of the daily considerations’ data with the electronic payment process, as provided for by Law no. 207/2024 (“2025 Budget Law”).
In particular, article 2, paragraph 3, Legislative Decree no. 127/2015 (as amended by Article 1, paragraphs 74-77, of the 2025 Budget Law), introduced the obligation, starting from January 1st, 2026, to “connect” the cash registers/tools used for the electronic storage and telematic transmission of the daily considerations’ data (Registratore Telematico, RT Server, software solutions for daily considerations data, the Italian tax authorities’ online procedure for daily considerations data, hereinafter “RT”) and the electronic payment instruments (whether physical or “virtual” Point Of Sales, hereinafter “POS”), made available by payment service providers to taxable persons carrying out retail and similar activities (as per Article 22, Presidential Decree no. 633/1972, hereinafter “Retailers”) following the signing of a “convention agreement” between the parties (i.e., the agreement between a payment service provider and the Retailer for the acceptance and processing of electronic payment transactions with cards, or other traceable electronic payment instruments, which results in a transfer of funds to the Retailer as consideration for the sale of goods/services rendered).
With the ITA Act, the Italian tax authorities have provided guidelines for carrying out the “connection” between RT and POS which, following consultations with retailers associations, will not involve a physical connection between devices, but will take place exclusively by means of a dedicated online procedure (hereinafter “Web Service”), which will be made available by the Italian tax authorities to Retailers in their reserved area of the Italian tax authorities’ portal so called “Fatture e Corrispettivi”.
As stated in the Italian tax authorities’ press release of October 31st, 2025, the Web Service should be available in the first days of March 2026; an information notice will follow on the Italian tax authorities’ official channels accordingly.
With specific reference to Retailers who exclusively use the Italian tax authorities’ online procedure for certifying the daily considerations data, the “connection” between RT and POS can be made directly through the said procedure.
That said, with reference to the “connection” between RT and POS for other cases (Registratore Telematico, RT Server, software solutions for daily considerations data), Retailers, directly or through authorised intermediaries, must:
- login to their reserved area of the Italian tax authorities’ “Fatture e Corrispettivi” portal and select the Web Service made available by the Italian tax authorities;
- use the Web Service to “connect” (link) the RT “unique identification data” (the RT serial number, already registered and activated with the Italian tax authorities, consisting of eleven alphanumeric characters) with the “unique identification data” of the POS held by the Retailer, also indicating the address of the store/local unit where these devices are used. To facilitate the “connection”, the Web Service will list to the Retailer the list of POS devices registered in their name, based on the data/information communicated to the Italian tax authorities by payment service providers (through recurring communications relating to “unique identification data” of payment instruments made available to Retailers and the total amount of daily transactions made with these instruments).
Although the obligation takes effect from January 1st, 2026, the ITA Act provides for two implementation phases.
For POS devices already held by Retailers and for which a “convention agreement” is in place in January 2026, the “connection” must be carried out within forty-five days from the date the Web Service is made available in the Retailer’s private area of the Italian tax authorities’ “Fatture e Corrispettivi” portal.
Going forward, for POS devices whose “convention agreement” is signed after January 31st, 2026, the “connection” must be carried out from the sixth day of the second month following the date on which the POS is actually made available to the Retailer and, in any case, by the last working day of the same month.
Any changes to the “connection” between RT and POS (e.g., replacement of the POS, deactivation of a POS, replacement of the RT, etc.) must be communicated to the Italian tax authorities within the above timeframes as well.
By way of example, if a POS is activated on February 1st, 2026, the “connection” between RT and POS must be carried out via the Web Service from April 6th to April 30th, 2026. In the event of changes to the “connection” occurring on May 1st, 2026, these must be communicated through the Web Service from July 1st to 31st July 2026.
With the ITA Act, the Italian tax authorities have also underlined the terms and procedures for the electronic storage and telematic transmission of the data relating to electronic payment transactions with cards, or other traceable payment instruments, which take place at the same time as the certification of the daily considerations’ data, i.e. by including the relevant payment method used (in this case, electronic payment, as per section 4.2.3 of the XML scheme) and payment amount in the “till receipt” released to the customer (so called “Documento Commerciale”)/underlying .XML file electronically transmitted by the RT to the Italian tax authorities.
In case of violations of the above new obligations, it should be noted that the 2025 Budget Law has extended the penalties regime already provided for violations regarding the electronic storage and telematic transmission of the daily considerations’ data obligation – including those of an “ancillary” nature (please see below) – also to violations concerning omitted/inaccurate transmission of electronic payment data and/or failure to comply with the obligation to “connect” RT and POS. In particular:
- the administrative penalty pursuant to Article 11, paragraph 2-quinquies, Legislative Decree no. 471/1997 (EUR 100 for each data transmission, without the possibility of applying the so-called “Cumulo Giuridico” rule under Article 12 of Legislative Decree no. 472/1997, in any case up to a maximum of EUR 1,000 per quarter, assuming the violation did not had effect on corporate income tax) is applicable also to the violations of the obligation of electronic storage and telematic transmission of the electronic payment data;
- the administrative penalty pursuant to Article 11, paragraph 5, Legislative Decree no. 471/1997 (in a range from EUR 1,000 to EUR 4,000) and the “ancillary” penalty pursuant to Article 12, paragraph 3, of Legislative Decree no. 471/1997 (suspension of the license or authorisation to carry out the business activity for a period of fifteen days to two months. In the case of repeat offences, the suspension is imposed for two to six months) is applicable also to the omitted “connection” between RT and POS.
Given the above, considering the “connection” obligations between RT and POS imposed on Retailers (as well as the related penalties regime described above in case of non-compliance), cooperation between Retailers and payment service providers is advisable.
In particular, should payment service providers fail to comply with their recurring communication obligations to the Italian tax authorities, it is advisable that they promptly provide Retailers with the “unique identification data” of the POS devices made available to the latter, so that they can duly fulfil the obligations under discussion.
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