- The Italian Revenue Agency says merchants’ physical and virtual payment terminals must be reported even if they are not used for transactions.
- Acquirers must file monthly reports for each terminal for January through July 2026, with all data due by August 31, 2026.
- For unused terminals, the report must still include operation type, transaction date, transaction count, amount, and currency, but the values will be zero.
- The rule is based on Article 22(5) of Legislative Decree No. 124/2019, which requires reporting of electronic payment instruments regardless of use.
- If a terminal is deactivated or withdrawn, reporting stops from the following month.
Source: fiscal-requirements.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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