Overview
- Pairing is completed in the Agenzia delle Entrate’s reserved online area with no physical connection between devices, using a pre‑populated list of payment terminals reported by financial operators.
- For POS already in use on January 1 or used during January, businesses will have 45 days to register once the portal goes live, with new or modified POS to be registered from the sixth day of the second month after activation through that month’s last working day.
- Electronic payment details must be recorded at the moment of sale, shown on the commercial receipt with the payment method and amount, and transmitted to the tax agency in aggregated daily form.
- The reform enables accelerated VAT determination using e‑invoices and receipts if a declaration is missing, with a 60‑day window to respond before a 120% penalty applies on registration to the tax roll, and allows faster third‑party garnishments using e‑invoicing data.
- Noncompliance triggers a €100 penalty for each missing transmission and a one‑time fine up to €4,000 for failing to complete the required linkage.