Starting from January 1, 2026, new rules will come into effect for the connection between electronic payment systems, such as POS terminals, and telematic cash registers. The Italian Revenue Agency has issued a measure that defines operational methods to ensure greater integration between the payment process and the recording of receipts. Here's what you need to know.

What changes?

The main goal of these new provisions is to make the management of electronic payments and the transmission of tax data easier and safer. In practice, POS terminals and telematic cash registers will need to be connected through a dedicated web service available in the reserved area of the “Invoices and Receipts” portal of the Italian Revenue Agency.

Who is involved?

The obligated subjects are those who use telematic cash registers to store and transmit daily receipt data. They will need to record the identifying data of their electronic payment tools and link them to the telematic cash registers, also indicating the address of the business where they are used.

What are the deadlines?

• Active POS in January 2026: the connection between POS terminals and telematic cash registers must be completed within 45 days from the date the web service is made available by the Italian Revenue Agency. The activation date of the service will be announced on the Agency’s website.
• New POS activated after January 2026: the connection must be made between the sixth day of the second month following the POS availability and the last business day of the same month.

How will the data transmission occur?

The electronic payment data will be stored at the time of sale and included in the commercial document. Subsequently, this data will be transmitted daily in aggregated form to the Italian Revenue Agency, following the technical rules already in force.

What should be done to be ready?

If you are a merchant or a professional using a POS and a telematic cash register, it is important to start familiarizing yourself with the Italian Revenue Agency's “Invoices and Receipts” portal. Here you will find the web service to connect your devices. Additionally, make sure you have the necessary credentials to access (SPID, CNS, CIE, or Entratel/Fisconline).

Why these changes?

These provisions are designed to ensure greater fiscal transparency and to simplify the management of electronic payments. The goal is to integrate the receipt recording process with that of payments, enhancing traceability and data security.

In conclusion

The new rules represent a step forward towards a more modern and digital management of economic transactions. To avoid being unprepared, it is important to follow updates from the Italian Revenue Agency and adhere to the scheduled deadlines. For more information, visit the official website of the Italian Revenue Agency.

Di Teodoro e Associati