Mandatory connection between telematic cash registers and POS: operational procedures and timelines

The implementation guidelines were established in Regulation No. 424470 of October 31, 2025, and further clarified in the guide published at the end of February. The guide defines both the procedures for device identification and the functioning of the logical connection between payment instruments and the electronic cash register.

All operators responsible for storing and electronically transmitting payments are required to comply with this obligation. As clarified in FAQ No. 44 of February 20, 2026, the following are therefore exempt from the POS-RT connection requirements:

The obligation also does not apply when all sales are documented exclusively through invoices.

From an operational perspective, the requirement consists of linking the electronic cash register and the POS device via an online procedure and communicating any subsequent changes. This is a one-time obligation, and neither the installation of new hardware or additional software is required.

Regarding deadlines, a transitional arrangement has been introduced, as the web service for performing the linkage was not yet available on January 1, 2026. Accordingly, for POS devices already in use or activated in January 2026, the linkage must be completed within 45 days after the web service becomes available, i.e., no later than April 20, 2026.

For payment instruments whose contract is concluded after January 31, 2026, the connection between the POS terminal and the telematic cash register must be established from the sixth day of the second month following the date on which the instrument becomes available, and by the last day of that month. 

Example: If a POS is activated on March 13, 2026, the connection must be completed between May 6 and May 31, 2026.

Within the same deadlines, any changes to previously registered RT-POS connections must also be reported, for example, the deactivation of a POS terminal.​

During the execution of this procedure, particular care must be taken, as there is currently no function available to modify or correct the entered data.

Under the current system, the accidental or erroneous omission of a payment instrument during the logical linking process, even though it is still in possession of and in use by the operator, constitutes an action that cannot be reversed; consequently, this decision cannot be revoked.

It is therefore essential that merchants carry out a particularly careful preliminary inventory of all their payment systems (physical POS, virtual POS, or SmartPOS) to ensure that none of the devices in use and already known to the authorities through the communications submitted by the acquirers are omitted.

The omission or incorrect logical linking between the POS and the telematic cash register may - together with any discrepancies between the electronic payment data individually recorded by the telematic cash register and transmitted in aggregated form, and the information reported by financial intermediaries regarding amounts collected via POS terminals or payment apps – lead to the issuance of specific compliance letters by the tax authorities.

In the event of a missing link, an administrative penalty ranging from € 1,000 to € 4,000 is provided for each detected violation, with the possible suspension of business activity for a period of three days up to one month.

The new POS-RT linkage represents an important step in the process of digitizing cash receipts. Proper implementation, supported by internal checks and regular monitoring, enables businesses to reduce the risk of penalties and ensure full consistency between the information transmitted to the tax authorities.