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Italy completes mandatory fiscal cash registers July 2022

Most retailers must have adopted electronic Point-of-Sale machines for VAT reporting by 1 July 2022

Italy is enforcing the adoption of electronic cash registers which the capability to make automated daily transaction reports to the tax authorities. All retailers above the further reduced threshold will have to acquire one of the approved models of cash registers. This will also include from July retailers on the flat rate scheme.

This completes the rollout which started in 2019 for retailer with an annual turnover above €400,000.  There was also an option to appeal to the authorities that it was not practical to introduce an approved fiscal cash register. This will now be closed.

Learn more about Italian VAT in our country guide.

A turnover threshold will remain in place, but this is now €25,000 per annum.

The fine regime will be €30 per transaction plus 4% of the value of the transaction not correctly reported.

Italy – largest EU VAT Gap encourages VAT cash registers

In absolute terms, the highest latest EU VAT gap was recorded in Italy (€30.1 billion), which accounts for 26% of all missing EU VAT (after stripping out UK).

Several other countries have had to delay their roll outs of VAT certified cash registers due to COVID-19, including the Czech Republic. These countries are looking to copy the success of Russia and Slovenia.

European VAT electronic cash registers

Country (click for details) Implementation
Albania 2019
Austria 2016
Belgium 2014
Bulgaria 2020
Croatia 2013
Czech 2019 (suspended)
France 2018
Germany 2020
Greece 2020
Hungary 2014
Italy 2017
Lithuania 2001
Montenegro 2019
Poland 2018
Portugal 2008
Romania 2017
Russia 2017
Serbia 2022
Slovakia 2019
Slovenia 2016
Sweden 2014
Turkey 2012
Ukarine 2013

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