Italy introduces tax compliance updates for POS and PEC notifications

New regulatory updates in Italy are addressing tax compliance and administrative procedures. Under Legislative Decree Omnibus no. 148/2026, a 5% tolerance threshold has been introduced to mitigate sanctions resulting from discrepancies between POS payment data and issued fiscal receipts. This measure aims to protect businesses from penalties caused by connectivity issues or human error during daily cash register management.

Additionally, regarding tax notifications, taxpayers can contest tax assessments or payment demands, such as Irpef, even when delivered via Certified Electronic Mail (PEC). For state taxes like Irpef or VAT, which have a ten-year statute of limitations, taxpayers may challenge an act before a tax judge if they can prove that more than ten years have passed between the original notification and the current PEC notification without intermediate interruptions.