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Italy VAT electronic cash register reporting changes

From 1 January 2022, retailers subject to the 2019 internet-linked cash register transaction reportingregistratore 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


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