Since March 5, 2026, the Italian Tax Agency web service for connecting POS systems with receipt certification tools (electronic cash registers or “Online commercial document” procedure) is operational. The obligation, introduced by art. 1 paragraphs 74-77 of Law 207/2024, aims to combat tax evasion and consists of a “logical” pairing between identifying data of instruments, to be communicated via the Invoices and Receipts portal. For POS active in January 2026, connection must be completed by April 20, 2026.
Who is obligated and who is exempt
Obligated parties are those using electronic cash registers (RT), Server RT or the “Online commercial document” web procedure to certify receipts. The obligation does not apply to POS used exclusively for receipts exempt from electronic transmission (tobacco, state monopoly goods, fuel, mail order sales), vending machines, electric vehicle charging, receipts certified only by invoice, or tickets transmitted to SIAE. In case of mixed use of the same POS for certified and non-certified receipts, connection must still be completed.
How connection works
Connection is not technical but logical: performed via web service that registers pairing between POS identifying data (Terminal ID and financial intermediary data for physical POS, only intermediary data for virtual POS) and RT serial number or online procedure. RT users access the Invoices and Receipts portal (Receipts > Manager and Merchant > Device-POS Connection), web procedure users find the service within it. One POS can connect to multiple RTs and vice versa. The service displays active RT and POS lists, allows excluding no longer used POS or those dedicated to exempt receipts, and permits manually adding missing devices.
Deadlines and terms
For POS with active contract in January 2026, connection must be communicated by April 20, 2026 (45 days from service release). For POS activated after January 31, 2026, connection must be completed from the sixth day of the second month following instrument availability and in any case by the last day of that month. Same timelines apply for changes to already registered connections, such as moving a POS from one sales point to another or activating a new RT.
Payment data transmission and penalties
Since January 1, 2026, recording in detail and transmitting in aggregate form daily electronic payment data is mandatory, indicating on commercial document payment method (cash, electronic or ticket) and amount. Failure to connect within terms is sanctioned with €1,000-4,000 and license suspension from 15 days to 2 months (2-6 months for repeat offense). Incorrect indication of payment method results in €100 penalty per incorrect transmission, up to maximum €1,000 per quarter, and activity suspension from 3 days to 1 month after 4 violations on different days within five years.
Studio RCG is available to assist merchants in verifying connection obligation and using the Tax Agency web service.