New obligations for operators on the POS. The rules on payment terminals set by the Budget Law will change the management of transactions electronic in the points of sale. Will in fact be communicated in real time to the tax authorities. With a recent provision, the Revenue Agency has set the methods and technical specifications to which traders will have to be adapted starting next January.
Therefore, from 2026 i POS will be integrated with the speakersfor the purpose, both to combat tax evasion, and to automate the obligations as much as possible.
The new rules on the POS
According to the provisions of the maneuver 2025, from next January POS and cash recorders telematic will be integrated. They will join in a single payment and tax registration operation, with a Direct connection with the tax authoritiesso as to avoid omissions and errors.
While large retailers have already adapted to this type of system, the obligations will affect the Activities of small operators With at most a cash register and few pos. This is as regards traditional terminals and for POS software and all other electronic payment systems.
Unlike what happened for the automation of tax procedures in recent years, such as with the cash register bonus, in this case they are not foreseen reimbursements or concessions for the adaptation to the new rules by traders.
Controls and sanctions
According to the legislation, the recorder will therefore have to memorize the information, except the customer’s personal data, of all transactions, which will be sent to the Revenue Agency. This together with the overall amount of daily electronic payments, regardless of the registration of the fees by the operator.
In case of non -connection between hardware and software and cash register, they are provided penalties up to 4 thousand euros even.
For the omitted or late transmission, or also for the sending of incomplete or untruthful data of the daily fees, if the violation has not engraved on the correct liquidation of the tax, a penalty of 100 euros for each operationbut within a roof of 1000 euros for each quarter.
Figures provided also in the event of failure to stor and transmit electronic payments. There sanction administrative va from 1000 to 4 thousand euros If the hardware or software tool through which electronic payments are made is not connected to the tool with which the operations are registered and memorized.
In the provision dated 7 March 2025, the Revenue Agency specifies that the issue point, i.e. the device or the system where the software is installed that records the tax data of the operations, maintains information in the last 48 hours. The goal is to make them available in case of tax checks.
If the operator decides to stop the relationship with the service dispenser, as well as in the event of the software deactivation, the company is required to deliver all the stored data to the merchant. In any case, the operator must communicate the deactivation to the Revenue Agency.
