Italy Introduces a 5% Tolerance for Certain Electronic VAT Data Discrepancies

• Italy’s Omnibus Decree also amends the penalty regime for discrepancies between electronically recorded payment transactions and daily consideration data transmitted for VAT purposes.  [normattiva.it]
• According to the report received on 18 August, no administrative or ancillary penalty applies where the discrepancy between recorded electronic-payment transactions and electronic payments actually accepted does not exceed 5%.
• The amendment targets minor data mismatches. It should not be interpreted as a general tolerance for omitted transactions, incorrect VAT settlements or broader failures to transmit legally required data.

Extended article

Legislative Decree No. 148/2026 introduces a targeted tolerance rule concerning Italy’s electronic transmission of daily consideration and payment data.

Under the previous penalty framework described in the IBFD report, an omission, delay or incorrect transmission of daily consideration data that did not affect the correct VAT settlement could attract a penalty of EUR 100 for each transmission, capped at EUR 1,000 per quarter. Similar sanctions applied to certain violations concerning electronic-payment data.

Article 33 of the Omnibus Decree introduces an exception. No penalty applies where the discrepancy between the number of transactions recorded and stored for daily-consideration reporting and the number of electronic payments actually accepted does not exceed 5%.

The provision appears intended to avoid penalising relatively small inconsistencies between two electronic data populations. It does not remove the obligation to record and transmit the required data, nor does it excuse discrepancies that affect the underlying VAT settlement.

Businesses should maintain reconciliations between electronic-payment systems, cash-register or sales systems and daily VAT transmissions. Differences below the threshold should still be investigated because recurring discrepancies may indicate a wider data-quality or interface problem.

External sources: Official Italian Omnibus Decree and overview of Italy’s Omnibus tax changes. [gazzettaufficiale.it], [regfollower.com]