Mandatory link between POS devices and the cash register system

We have already informed you: since 1 January 2026, the digital link between POS terminals and electronic cash registers has been mandatory. A physical connection – that is, cabling – between the POS device and the cash register is not required, nor is any modification of existing cash register systems. The link is established exclusively in digital form via the Revenue Agency's “Fatture e Corrispettivi” portal.

As early as 31 October 2025, the Revenue Agency published the necessary operational details in a regulation. The obligation was, however, only to take effect once the Agency also activated the necessary platform on its website. That is exactly what happened this week: on 5 March 2026 the Agency set up this web service, and the statutory obligation to link POS terminals with electronic cash registers pursuant to Art. 2(3) of Legislative Decree no. 127/2015 therefore now takes effect.

All POS solutions are affected – including physical POS terminals, e-commerce and pay-by-link solutions as well as already integrated POS systems. Businesses without a cash register are not affected.

With immediate effect, businesses can report the assignment between telematic cash registers or RT servers and electronic payment instruments (physical or virtual POS terminals) via the reserved area of the “Fatture e Corrispettivi” portal and the “Gestione collegamenti” service.

The following deadlines apply for establishing the link:

• For payment instruments already in use on 1 January 2026 or used between 1 January and 31 January 2026, a transitional period of 45 days from the launch of the online service applies, i.e. the link must be established by 20 April 2026 at the latest.
• For POS payment instruments activated from 1 February 2026 onwards, every new link or amendment must be made from the 6th day of the second month following availability of the electronic payment instrument and by the last working day of that same month at the latest (example: payment instrument 2 February 2026; link between 6 April and 30 April 2026).

The operational procedure also depends on the number of registered cash registers: for up to 5 cash registers, a simplified procedure applies with direct display of the serial numbers of the cash registers and of the POS data reported by the acquirers. For more than 5 cash registers, a standard procedure with search functions for identifying the respective devices applies.

The legislator has provided for very severe administrative penalties for those who fail to comply with the rules or record their takings incorrectly:

• Missing link between POS and cash register: fine of between EUR 1,000 and EUR 4,000;
• Incorrect payment recording: if “cash” is recorded at the till although the payment was in fact made via a POS terminal, this constitutes incorrect data transmission. The penalty is EUR 100 per transaction, up to EUR 1,000 per quarter.
• Additional measures: in the event of serious or repeated infringements, suspension of business activity or of the licence may be imposed for a period of 15 days up to 2 months (up to 6 months in the event of repetition).

We attach to this circular a short guide to activating the link, which we deliberately do not translate, since the designations and functions in the portal are available exclusively in Italian. The guide explains how to activate the link in 7 steps.

We are happy to assist you with carrying out this activation if required. Please contact our office in this regard.

Finally, a few practical notes:

• Check which POS devices were active in January 2026.
• Make sure that these are linked to the respective cash register by 20 April 2026 at the latest.
• Where there are several cash registers or POS devices, early coordination with the cash register software provider is advisable.

Annex: Guide to activation