From 1 January 2022, retailers subject to the 2019 internet-linked cash register transaction reporting – registratore telematico – face new obligations. This applied to all retailers, resident and non-resident, with a turnover above €400,000 per annum.
The new requirement oblige eligible retailers to upgrade their electronic register for the transmission of daily transactions and VAT liabilities. This measure was designed to be implemented from 1 October 2021, but was delayed due to COVID-19 disruption.
National VAT receipt lottery
Since 2020, shoppers accepting invoices from the electronic registers are automatically entered into a state wide lottery for cash prizes. This encourages compliance as shoppers are encouraged to demand their receipt from the register. Countries such as Greece, Latvia and Portugal operate similar VAT receipt lotteries.
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 |
