Italy Clarifies POS-Cash Register Integration Rules for Bowling, Amusement, and Restaurant Activities from 2026

From January 1, 2026, electronic payment instruments must be connected to systems that certify and store transaction data, as reinforced by the 2025 Budget Law.
Bowling activities using SIAE ticketing systems and amusement games not requiring fiscal receipts are exempt from the payment terminal-to-cash-register connection requirement.
Bar and restaurant operations must connect electronic payment instruments to telematics cash registers to ensure receipt certification and transaction traceability.
A single payment terminal can be used for multiple activities if payments are properly recorded and linked to the fiscal system; portable and smartphone-based solutions are allowed if registered.
The new rules aim to improve alignment between electronic payments and fiscal reporting, enhance data integrity, and help tax authorities detect inconsistencies.

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The Italian Revenue Agency has issued new guidance clarifying when electronic payment instruments (POS devices) must be linked to electronic cash registers under the 2025 Budget Law, particularly for businesses required to issue fiscal receipts and transmit daily sales data.
For activities like bars and restaurants, POS devices must be linked to electronic cash registers, but for activities such as bowling (managed via SIAE ticketing machines) or arcade games and billiards (excluded from daily receipt transmission requirements), this linking obligation does not apply.
The guidance also confirms that a single POS device can serve multiple business activities, provided proper recording and linking occur for relevant transactions, and portable POS solutions like SumUp remain permissible under existing registration rules.

Fiscalization