Starting from January 1, 2026, the tools used to transmit daily receipts must not only ensure the protection and integrity of data but also be fully integrated with electronic payment systems. This innovation was introduced by the 2025 budget law (art. 1, paragraphs 74-77, L. 207/2024).
The measure is designed to strengthen the fight against tax evasion, making it easier to identify any discrepancies between the amounts collected and those documented through receipts.
Specifically, the amendment affects art. 2, paragraph 3 of D.Lgs. 127/2015, which previously required the use of technological devices (such as electronic cash registers) for the storage and transmission of receipts capable of ensuring the security and immutability of data, including that related to card payments.
With the new formulation, it is mandated that such tools must be able to fully integrate the recording of receipts with the electronic payment system.
It establishes the obligation for interconnection between the systems managing the two types of data and the obligation for retailers to ensure that the devices used for transactions are capable of detecting and transmitting information about electronic payments as well.
The penalties for irregularities in the transmission of electronic receipts are also extended to cases of non-submission of data related to electronic payments or absence of the technical connection between devices. Specifically:
- the penalty of 100 euros for the omitted or incomplete transmission of receipts, if it does not impact the settlements, will also apply in cases of violations related to the storage and transmission of electronic payments, with a maximum cap of 1,000 euros per quarter (art. 11, paragraph 2-quinquies, D.Lgs. 471/97);
- the penalty ranging from 1,000 to 4,000 euros for the failure to install storage and transmission devices extends to scenarios where the electronic payment acceptance system has not been connected (art. 11, paragraph 5, D.Lgs. 471/97).
Finally, concerning accessory penalties, such as the suspension of licenses or authorizations to operate, paragraphs 2 and 3 of art. 12 of D.Lgs. 471/97 are updated. The changes stipulate that:
· penalties for repeated violations of certification obligations also apply to omitted, delayed, or incomplete transmission of data regarding electronic payments;
· penalties for the failure to install fiscal meters are also extended to cases where no connection has been made between electronic payment devices and those for storing and transmitting receipts.
Provision no. 424470 of October 31, 2025, defined operational methods to allow the integration of electronic payment tools with cash registers. In particular, a physical connection was not envisaged, but the use of an online service made available in the reserved area of the Italian Tax Office’s website.