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POS and telematic cash register: mandatory connection in 2026
As of 1 January 2021, the obligation to issue an electronic receipt came into force for all VAT-registered businesses carrying out commercial and similar activities. Even today, it includes physical shops, artisans, restaurants, bars and hotels, which must store and transmit daily receipts to the Revenue Agency. Those carrying out marginal or exempt transactions, such as tobacconists, newsagents, taxi drivers etc., are instead exempt. Since the beginning of 2026, the relationship between POS and the telematic cash register has entered a new phase. For many merchants, it is no longer just a matter of accepting electronic payments and transmitting receipts: it becomes necessary to ensure the correct connection between the collection tools and those used to certify transactions. A step that, on paper, may seem simple. In practice, however, it brings operational doubts, exceptions, special cases and new responsibilities. In this article we answer the most frequently asked questions on the topic, with a practical and operational approach, to clarify what changes and which aspects it is worth considering from the outset.
Who is required to issue an electronic receipt and who is exempt?
From 1 January 2026, POS and the telematic cash register must be connected to each other. Merchants affected by the obligation will therefore have to ensure the connection between the telematic cash registers and the electronic payment instruments used. In addition, they are required to indicate on the commercial document whether payment was made in cash or by electronic means. Specifically, the obligation applies when the POS is used:
to collect receipts certified with a commercial document (RT or Online Commercial Document);
for both transactions with a commercial document and transactions outside the scope of VAT (e.g. sale of tobacco products, monopoly goods);
for both transactions with a commercial document and transactions with an invoice;
for both transactions with a commercial document and fuel sales or sales through vending machines.
This rule also has a direct impact on software companies and providers of payment and telematic cash register solutions. In fact, consistency must be ensured between collection data, terminal identifiers, the point of sale and the tools used to certify the receipt. In other words: the issue is not only fiscal but also operational. For this reason, at A-Cube we have set up different collaboration models with partners.
When does the obligation to connect the POS and the telematic cash register NOT apply?
In some cases, there is no need to connect POS and telematic cash registers. This is the case, for example, for receipts certified through vending machines, for transactions linked to fuel sales and to electric vehicle recharging. The exemption also applies if payment is made by card or other electronic means. Needless to say, activities already exempt from the obligation to issue an electronic receipt do not need to arrange the connection.
What is meant by the connection between POS and the telematic cash register?
A logical connection, not a physical one, must be made between the POS and the telematic cash register.
Specifically, this is a communication carried out through a web procedure on the portal made available by the Revenue Agency. It is therefore not necessary to replace devices already in use or to upgrade the hardware.
What does this mean, in practice, for software companies and retail solutions providers? In these cases the connection between POS and RT should be considered in terms of the information that needs to be aligned. In addition, the solutions offered must obtain official certification.
What must the merchant actually do to connect the POS and RT?
The procedure for connecting the POS and telematic cash register was made public with Measure No. 424470/2025. As anticipated, from 5 March 2026 the merchant can connect to the Invoices and Receipts portal of the Revenue Agency, navigate to “Device connection - POS” and follow the pre-filled procedure with:
the POS data communicated monthly by acquirers;
the active RTs in the reference period (i.e. from the second month preceding the month of connection).
It is possible to follow two specific procedures depending on the number of active telematic cash registers.
Up to 5 RTs, simplified mode: registration takes place by ticking pre-filled lists on a single screen. The RT serial number, the POS to be associated and the store address are selected.
With more than 5 RTs, standard mode: a search is carried out using filters by acquirer or Terminal ID and selection of the POS terminals to be connected.
Merchants using the web procedure “Online Commercial Document” (Smart Receipts) can carry out the connection in the new “Association of electronic payment instruments” section. As this is an operation that cannot be delegated, software companies must design very clear support paths.
If the connection has not been made, an error message is displayed from which it is possible to:
query the associations between POS and Online Commercial Document already communicated;
make a new association using the “Insert connection” button;
view the POS for which no association has yet been recorded (the Unlinked POS button).
The communication is made once only and, subsequently, only in the event of new items or changes. If the POS has already been in use since January 2026, it must be done within 45 days from 5 March 2026. For new POS terminals or changes, you must proceed between day 6 and the last day of the second month following the change event.
What if you have more than one POS?
It is possible to associate multiple physical and virtual POS terminals with a single telematic cash register. Conversely, a single electronic payment instrument can be connected to multiple RTs. If it is a physical POS, the cash registers must be in the same point of sale. For virtual ones, however, the association can also concern devices present in different locations.
How do you proceed? For merchants with many devices, the Revenue Agency portal provides a bulk mode that allows you to:
download a pre-filled CSV file with the data of active POS terminals;
fill in the CSV file with the RT data to be connected;
upload the completed CSV file;
use the “bulk requests history” function to check for any errors.
However, the bulk mode does not allow you to add POS terminals not present in the system, which must still be added through the specific procedure.
If a physical POS that is already connected has to be used in another business, you must first close the previous pairing by indicating the end date of use. Only then is it possible to register it with the correct address.
When devices, sales points and flows to be managed increase, compliance can no longer depend on manual activities. In these cases, our solution A-Cube Smart Electronic Receipt helps centralise the issuing of commercial documents, automate flows and integrate the electronic receipt into existing management or payment systems. The technical documentation is based on OpenAPI 3.0 and the service also supports webhooks to govern process states.
What penalties are risked in the event of irregularities?
Anyone who does not comply with the obligation to connect the POS and telematic cash register incurs financial and additional penalties, such as suspension of the licence or authorisation to operate. Violations concern the failure to connect the device used to accept electronic payments and the tool that records and stores receipts. And also the failure to store or transmit data relating to electronic payments.
For each violation, an administrative fine of €100 applies, up to a maximum of €1,000 per quarter. In addition, the fine of €1,000 to €4,000, already provided for those who do not install the devices for issuing the fiscal receipt, also applies in cases where the correct connection is not made between the electronic payment instruments and those used to record, store and transmit data on receipts and daily payments.
How does it work in the case of mixed activities?
For activities in which both transactions subject to certification via RT and exempt transactions are carried out (the so-called mixed activities), the matter is more complex. If the merchant uses the same POS for both types of receipts, the connection must be recorded. If they have a terminal dedicated exclusively to collections relating to transactions not subject to certification via a commercial document, they can avoid the pairing. This is subject, however, to declaring its exclusive use through the online procedure. After this communication, the system will no longer flag that device among those to be connected.
Does an electronic receipt also have to be issued for bank transfers with automatic POS and telematic cash register connection?
As this is a traceable payment that must be certified and recorded electronically with the Revenue Agency, an electronic receipt must also be issued in the case of a bank transfer. The corresponding commercial document must show the payment method and the amount collected. However, the Revenue Agency has clarified that this type of payment does not fall within those subject to connection between POS and telematic cash register.
If I issue an invoice, do I still have to issue an electronic receipt with the POS connected to the RT?
The Revenue Agency has also clarified that the obligation for a direct connection between the payment method and the telematic cash register does not apply when all transactions are certified exclusively by invoice. There is, however, an exception. If the POS is used to collect payments relating to transactions that are also documented with a commercial document (as well as with an invoice), connection to the RT becomes necessary.
What happens if the telematic cash register stops working?
If the telematic cash register breaks down, the first thing to do is contact an authorised technician so as to start maintenance of the device as soon as possible. In parallel, the malfunction must be reported to the Revenue Agency through the “Invoices and Receipts” area. The communication must be made in the section dedicated to device management, indicating the cash register as out of service. During the breakdown period, the merchant is still required to issue an emergency commercial document, in manual or paper form, to properly certify the transactions carried out.
Even in the event of return or decommissioning of the POS, it is important to follow the correct procedure. First of all, the association between POS and telematic cash register must be removed, indicating the date from which the terminal is no longer used. Only after this step is it possible to report the return of the device via the dedicated function for unconnected POS. This prevents the system from continuing to consider the terminal as still activatable.
For software companies, all this translates into the need to manage faults, replacements and returns with simple procedures. The effectiveness of a solution is also measured by this. With our APIs, we at A-Cube support those developing software for electronic receipts, helping them reduce costs and time. Want to know more? Write to us at info@acubeapi.com: you can test our solutions for free.
