ECR–POS: pairing doesn't end with the initial registration

From 1 January 2026, electronic cash registers (ECRs) and electronic payment tools must be linked. But be careful: the obligation does not end with the initial notification. Every subsequent change must be notified to the Italian Revenue Agency.

What must be notified

The procedure is available online on the Italian Revenue Agency portal. For each POS in use, whether physical or virtual (apps, online platforms, etc.), the following must be provided:

• the serial number (Terminal ID), for physical POS terminals;

• tax code and name of the financial operator with which the contract was signed;

• the contract number;

• the address of the premises where the devices are installed (excluding street vendors);

• the serial number of the ECR to be paired.

Not just the initial registration: changes

In addition to the first pairing, the following must always be notified:

• the activation of new devices (ECRs, physical POS terminals, other tools, apps or software solutions for electronic payments);

• the decommissioning or replacement of devices in use (ECRs, physical POS terminals, other tools, apps or software solutions for electronic payments);

• changes to ECR–POS / payment tool pairings.

Deadlines

1. POS activated from 1 February 2026: from the sixth to the last working day of the second month following activation.

2. Changes (relocations, decommissioning, etc.): from the sixth to the last working day of the second month following the date of the change.

3. POS already in use in January 2026: the transitional window closed on 20 April 2026.

   
   

Penalties

• €100 for each submission, up to a maximum of €1,000 per quarter, for errors in recording or transmitting electronic payments that do not affect the correct VAT settlement;

• from €1,000 to €4,000 for failure to link the POS to the ECR;

• in case of repeated breaches of the obligations to certify daily takings, the business licence may be suspended.

  
  

Our advice

Failure to notify changes, or late notification, may lead to irregularities during checks on daily takings and to the related administrative penalties. It is therefore advisable to periodically check that the registered links are correct and to set up an internal procedure ensuring timely updates for every new activation, decommissioning or change.

Our firm is available to carry out the procedure: interested clients are invited to provide us with the necessary data.