New anti-avoidance clampdown: from 1 January, cash registers must be linked to Pos

From January, the fight against tax evasion will be enriched with a new tool: the obligation to connect telematic cash registers in shops to electronic payment instruments, such as POS, for transactions carried out from 1 January 2026. The measure was introduced by last year's budget law and now the instructions of the Inland Revenue Agency are ready. A provision, signed by the director, defines the rules that merchants will have to follow to combine POS terminals or other electronic payment instruments and telematic cash registers.

The solution adopted, which is the result of discussions with trade associations, does not involve a physical connection, but the use of an ad hoc online service that will be made available in the reserved area on the Agency's website. To make the connection, the merchant, even through an intermediary, will have to access his reserved area on the Agency's website and associate the registration number of the telematic recorder already registered in the Anagrafe Tributaria with the identification data of the electronic payment instruments of which he is the owner.

To facilitate the entry, the procedure will display to the merchant the list of electronic payment instruments, of which he is the holder, that the financial operators have previously communicated to the Agency. In the event that the electronic storage and telematic transmission of the data of the daily receipts are carried out not through a telematic recorder but using the web procedure of the Agency, the connection can be made within the same procedure.

The new functionalities - explains the Agency - will be made available in the first few days of March, starting from the date that will be communicated with a notice on the institutional website. For payment instruments already in use on 1 January 2026 or used between 1 and 31 January 2026, there will be a deadline of 45 days from the availability of the online service to complete the registration. Once fully operational, for the first association or for any changes, the registration must always be made starting from the sixth day of the second month following the date of actual availability of the electronic payment instrument and in any case by the last working day of the same month.