Telematic transmission of takings, Receipt Lottery and XML7: confirmations and postponements

The 2021 Budget Law (Law no. 178 of 30.12.20), the "Milleproroghe" Decree (Decree-Law no. 183 of 31.12.20) and the latest measures from the Italian Revenue Agency introduce important regulatory changes to the Receipt Lottery and the telematic transmission of takings. In the recap below, let's look at what changes and what is confirmed regarding obligations, penalties and start dates.

 

Requirement to transmit takings electronically to the Italian Revenue Agency

Confirmed from 1 January 2021 for all retailers, regardless of annual turnover. The ‘moratorium’ on penalties ended, as established, on 31 December 2020.

Penalties

The 2021 Budget Law introduced specific penalties relating to the storage and telematic transmission of daily takings. The new penalty system is therefore separate from the one for fiscal receipts and tax receipts. The new penalties have been in force since 1 January 2021:

 

Failure to store or transmit, or incomplete storage or transmission

For each transaction, a penalty equal to 90% of the tax corresponding to the amount not stored or transmitted applies: this penalty may not, however, be less than €500. If the violation did not affect the correct settlement of the tax, a fixed administrative penalty of €100 is applied for each transmission. If a Telematic Cash Register is faulty (not working or working irregularly) and a technician is not called out promptly, and in cases of omitted or false entries in the emergency takings records, as well as in the event of failure to carry out periodic inspections, the penalty ranges from €250 to €2,000.

 

Failure to install or tampering with the RT

Failure to install a Telematic Cash Register carries an administrative penalty ranging from €1,000 to €4,000; tampering with Telematic Cash Registers (or using them after tampering) is punished with fines from €3,000 to €12,000. There is also an ancillary penalty: suspension of the licence for a period of 15 days to 2 months, or 2 to 6 months for repeat offences.

 

Ancillary penalties

If 4 separate violations for failure to store or transmit, or late storage or transmission, occur within five years, the licence or authorisation is suspended for a period of 3 days to 1 month, or 1 to 6 months if the total amount disputed exceeds €50,000.

 

Voluntary correction (ravvedimento operoso) - Favor rei

The penalty cannot be settled through voluntary correction (ravvedimento operoso) for failure to store data or storage of inaccurate data once the violation has already been established.

 

XML7 - new telematic format for daily takings data

Exclusive use has been postponed to 1 April 2021 by Italian Revenue Agency Measure Prot. no. 389405 of 23 December 2020. All RTs must therefore be updated to XML7 by that date, or face failed transmission and the related penalties.

 

Receipt Lottery

The start has been postponed by a few weeks. The Decree leaves the setting of the date to a measure jointly signed by the heads of the Customs and Monopolies Agency and the Italian Revenue Agency. At the moment it can only be assumed that the start date may be set for 1 February 2021. The Law also specifies that the Lottery will apply exclusively to cashless payments.