Italy to implement new tax sanctions and POS regulations

Italy is implementing significant changes to its fiscal and electronic payment regulations. Under Legislative Decree no. 148/2026, starting January 1, 2026, merchants must communicate the logical association between their POS devices and electronic registers. While a new 5% tolerance threshold will be introduced for numerical discrepancies between accepted electronic payments and recorded operations, failure to properly link a POS to a register remains punishable by fines ranging from 1,000 to 4,000 euros. These violations can be regularized through spontaneous compliance (ravvedimento operoso).

Furthermore, a new Unified Text of administrative and criminal tax sanctions is set to take effect on January 1, 2027, via Legislative Decree no. 173/2024. This reform aims to align Italy with European standards by emphasizing proportionality and good faith. Key changes include reduced penalties for unfaithful declarations, recalibrated fines for failure to register acts, and fixed administrative penalties for failing to present documents during audits. The reform also extends proportionality principles to local taxes, such as IMU and Tari, standardizing sanctions across municipalities.