We would like to inform you that, as of 1 January 2026, pursuant to Article 1, Paragraph 77 of Law No. 207 of 31/12/2024, the obligation to link telematic recorders and electronic payment instruments will come into force; in particular, Article 1, Paragraph 74 of the aforementioned law established that the payment recording system must be fully linked and integrated with electronic payments.
According to the indications of the Agenzia delle Entrate, this connection must be made through a dedicated online service, available in the reserved area of the institutional website.
The merchant, directly or through an intermediary, shall:
- access their reserved area of the Inland Revenue website;
- associate the registration number of the telematic recorder, already registered in the Anagrafe Tributaria (Tax Registry), with the identification data of the electronic payment instruments of which it is the holder.
A list of electronic payment instruments in the name of the merchant will be available in the Inland Revenue service to facilitate their selection and association.
The online service of the Internal Revenue Service required to perform the combination of cash register and POS will be made available to taxpayers in early March 2026.
For merchants who already have an active POS on 1 January 2026, the association must be completed within 45 days of the online service being made available.
For POS activated after 31 January 2026, the association must take place from the sixth day of the second month following activation and in any case by the last working day of that month.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.