Telematic cash registers: new rules of conduct on closing days

A publication by the Italian Revenue Agency, in the form of a measure, establishes, as of 18 January 2023, a change to the procedure that retailers must follow on days when their business is closed, in order to correctly report the ‘period of inactivity’ to the ‘Fatture & corrispettivi’ system. Let's look at what this regulatory change involves.

The text of the technical specifications for telematic cash registers - version V11

If business is interrupted due to weekly closure, Sunday closure, holidays, closure for exceptional events, seasonal activity or any other case in which transmission is interrupted (not caused by technical malfunctions of the device), the telematic cash register, at the first subsequent transmission (i.e. the next available transmission), processes and sends a single file containing all the data (with a zero amount) relating to the period of interruption during which the retailer did not carry out the daily closure.

If business is interrupted for more than 12 days (for example in the case of long holidays, seasonal closure, temporary non-use, etc.) or if the retailer cannot know how long the period of inactivity will last and report it in advance, the telematic cash register must provide the option of preparing to send an ‘out of service’ event, code 608 (storage / period of inactivity), to notify the system of the start of the period of inactivity. In this case, the RT will return ‘in service’ at the first available transmission.

There are therefore three different business closure scenarios that require an ‘out of service due to inactivity’ notification.

Closure of the business for a period definitely shorter than 12 days

This scenario covers, for example, weekends, bridge holidays and public holidays. In this case, the automatic ‘period of inactivity’ function is used, which all Custom telematic cash registers have and which starts after the register has not been used for 24 hours.

When the retailer resumes business, they will be required to carry out a daily closure with the corresponding transmission to the ‘Fatture & corrispettivi’ system, which will include the ‘period of inactivity’ notification. This was the method previously used for every type of business closure; in this case, therefore, the retailer does not need to take any action in advance.

Closure of the business for a period definitely longer than 12 days

This scenario, which covers for example extended holidays, renovations and seasonal businesses, is the new case strongly advocated by the Italian Revenue Agency in the V11 technical specifications. In practice, it serves to establish in advance whether a business is actually closed or whether it is failing to transmit because of other problems.

In the event of a closure definitely longer than 12 days, therefore, the retailer must set their RT to ‘out of service’ in advance (code 608 – storage / period of inactivity). This procedure can be carried out from the ‘Fatture & corrispettivi’ portal by logging in with the credentials of the retailer or their delegate, or directly from the RT in different ways depending on the model. In any case, no access password or laboratory credentials are required, as this operation is classified as an ‘event’.

When the business reopens, a daily closure will still need to be sent to return the telematic cash register to ‘in service’ status, but the inactivity will already have been notified to the ‘Fatture & corrispettivi’ portal at the time of closure.

Closure of the business for a period that may be shorter or longer than 12 days

This scenario covers holidays of uncertain length, renovations or minor works. When it is uncertain whether the closure will last more or less than 12 days, the course of action that fully protects the retailer is the one indicated in the previous point for a ‘closure longer than 12 days’.

The telematic cash register must therefore be set to ‘out of service’ in advance (code 608 – storage / period of inactivity), and all the previous instructions still apply.

Custom telematic cash registers are always ready to adopt new regulations: discover our solutions on this page!