Pos and receipts, who can avoid matching with computerised recorders
The Inland Revenue with guide, Faq and manual explain how to make the connection. Beware of those who sell goods such as tobacco or fuel but also other goods or services
by Marco Mobili and Giovanni Parente
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Key points
Mandatory pairing of Pos and telematics recorders, but not for everyone. In view of the launch from 5 March, as anticipated by the article by Alessandro Mastromatteo and Benedetto Santacroce in 'Il Sole 24 Ore' of 21 February, of the telematic procedure for the alignment between electronic payment terminals and what used to be called cash registers for receipts, the Entrate clarify with a guide, an operating manual, practical suggestions and 24 Faqs the modalities by which the connection will be made to provide answers to operators' doubts.
When matching can be avoided
The Inland Revenue Guide clarifies that the new provisions do not affect fees certified by means of vending machines
(the so-called 'vending machines'), those relating to the sale of fuel and those relating to the recharging of electric vehicles, even if collected by electronic payment. Also not affected are 'receipts exempted from the obligation of electronic storage and telematic transmission, such as, for example, the sale of tobacco and monopoly goods, distance sales, etc., even if collected by electronic payment'.
Beware of mixed activities
There are, however, mixed activities. These are cases in which the shopkeeper performs both activities for which the obligation to certify receipts by means of a computerised recorder and exempt activities applies. In such circumstances, if he uses the same Pos for the collection of both types of fees, he must still register the link. If, on the other hand, the same shopkeeper uses a Pos dedicated exclusively to the collection of receipts exempt from the obligation to certify by means of a commercial document, he is not required to link it and may declare in the procedure its exclusive use for such transactions. Following the declaration of exclusive use for transactions exempt from the obligation to certify payments, the function will no longer show this Pos in the list of those not connected.
The return of the Pos
The Faq address, among others, the case of returning the Pos. In this circumstance, it will be necessary to remove the connection between the Pos and the telematics cash register by indicating the date from which the Pos is no longer used. It is then possible to report the return using the "Pos non collegato" function. Once this has been done, the Pos will no longer appear in the list of connectable Pos.
