Fiscal subject related
Among others, the provision specified that the obligation of electronic storage and transmission is fulfilled by means of technical solutions that, taking into account the normal times of obsolescence and renewal of the vending machines existing on January 1, 2017, make it possible not to affect the current operation of the devices, while still guaranteeing levels of security and inalterability of the fee data.
In particular, with the provision n. 102807 of June 30, 2016, the information, technical rules, tools, and terms for the electronic storage and telematic transmission of the data of the daily fees deriving from the use of vending machines with particular technical characteristics, i.e., equipped with: one or several "payment peripherals", a "master system," a product and service provider, and a "communication port" necessary in order to digitally communicate/transfer data, including those of fiscal interest, to an external device capable of memorizing them and transmitting them to the Revenue Agency system. Also, Provision No. 61936 of March 30, 2017, defines the tools necessary for the electronic storage and telematic transmission of the data of the daily fees derived from the use of distributors other than those contemplated in the previous provision, i.e., those not equipped with the aforementioned "communication port."
The same regulatory acts provide for the issuing of new provisions aimed at evolving the technical specifications in question by setting the deadline to December 31, 2022, for the consequent technical adaptation of vending machines.
Because of everything that is described, the Revenu agency has left subsequent measures to be introduced, including not only the definition of the new technical specifications but also the rescheduling of the timing for the implementation of the vending machines.
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