- D.Lgs. 148/2026 introduces a 5% tolerance for numerical discrepancies between electronic payments received and the recorded/stored transactions, but this does not apply to the separate requirement to link each POS to the telematic cash register (or web procedure).
- From 1 January 2026, businesses must both transmit aggregated electronic payment data with daily receipts and electronically communicate the POS-to-register association.
- Failure to make or late making of the POS/telematic register link is subject to a penalty of EUR 1,000 to EUR 4,000.
- The omission can be regularized through ravvedimento operoso by filing the linkage communication and paying the reduced penalty, provided the conditions for voluntary disclosure are met.
- The inability to backdate the communication on the portal does not prevent regularization, since the system records the actual date of compliance.
Source: commercialistatelematico.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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