Fiscal subject related
More precisely, penalties can be imposed for:
- failure to store or transmit fees
- failure of telematic recorders to function
- irregular functioning of telematic recorders
- storage or transmission with incomplete data
- storage or transmission with false data
- delay in storing or transmitting fees
Also, for the failure to install the tools for the electronic storage and transmission of the fee-RT devices, a fine ranging from 1,000 euros to 4,000 euros is applied. Importantly, the failure to timely request intervention for maintenance or the failure to periodically check the recorders is punished with a fine of 250 to 2,000 euros.
Other news from Italy
VIDA regulation adopted—what does that mean for business?
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
Italy receives derogation for e-invoicing until 2027.

Italy has been granted an extension for its mandatory electronic invoicing system by the European Union Council until December 31, 2027. This derogation allows Italy to continue using the system unless a new EU-wide electronic invoicing system is implemented under Article 113 of the Treaty on the Functioning of the European Union (TFEU). Article 113 harmonizes legislation concerning indirect taxat... Read more
Italy includes X (Twitter) in VAT investigation on user data exchange.

Italy's tax authorities have expanded their VAT investigation to include X (formerly Twitter), requesting user data to identify potential tax evasion. Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
Software solution in Italy: installation and activation of PEM—a general overview

Italy's new software solution requires businesses to install and configure the PEM module, which is responsible for transmitting data to the Revenue Agency in a structured format. Each PEM is assigned a unique 11-character serial number, used to generate a Certificate Signing Request (CSR) for activation. Read more
Electronic payments and connection with POS obligation from 2026 in Italy—overview

Starting January 1, 2026, businesses in Italy must transmit both receipts and electronic payment data together to the Revenue Agency, allowing for real-time reconciliation and better fraud detection. This change ensures that if electronic payments exceed declared receipts, potential tax evasion can be identified immediately. Read more