Penalties on Pos, compliance letters will speak

Pos and receipts, tolerance thresholds for alignment errors. The Revenue Agency will go down the road of the compliance letters, to ask for an account of errors and anomalies found in the dialogue that, from 5 March, will take place in a structural manner between payment terminals and telematic registers. The objective, as confirmed by Carmelo Piancaldini, head of the Revenue Agency's procedures sector, at the training event organised by Vincenzo De Luca, Confcommercio's tax manager, is to increase the issuance of electronic receipts and the level of tax fidelity of operators, but without excessive rigour. The census, which is to be carried out from 5 March for 45 days, is a verification of pre-filled data made available by the Agency in the invoices and receipts portal, but with some fundamental tricks to avoid the drop point ofirregularities, namely compliance letters on Pos.

A softer approach and a message of reassurance to operators within the powers that the Agency has. It is recalled that the strict regulatory apparatus on POS penalties introduced by Law 207 of 2024 (Budget 2025) can only be changed by a regulatory amendment.

The Agency wished, then, to reassure on the simplicity of the execution of the procedure as it is a matter of verifying a precompilation of data thanks to the flow that acquirers and financial operators carry out with the Administration since 2022. From first January 2026, it is recalled, it became mandatory to specify whether the consideration was collected in cash or by electronic payment. From 5 March, and for 45 days until 19 April, the logical census will start, in which operators will have to check whether the data that the Agency has in its systems, of the combination of Pos and Rt, are correct. Subsequently only in the case of changes or variations will it be necessary to redo the procedure to indicate precisely the changes in a time frame between the sixth day and the last day of the second month following the change.

The Agency reiterated the possibility that one or more pos could be connected to each telematic recorder and that the entire procedure with the choice of logical connection (without the need for a physical connection unless there is a particular optional wish on the part of the operator) was carried out with a view tosimplification.

To be kept separate is the issue of controls: the Agency wanted to send a message of détente for the probable case of disparities between the data transmitted and what the operator reports at the end of the day. "The strategy of the Revenue Agency is not to create a conflict with the operators," recalls Piancaldini, who, however, adds: "we aim to raise the level of compliance and make available a whole series of data that the control structure will analyse without wanting to be breathing down their necks for every single error. The data will be used intelligently, the message is to encourage people to collect more receipts'. The Agency has acknowledged that it will use the tool of compliance letters as a moment of confrontation for anomalies.