A tolerance threshold with a wide perimeter. Wider than just administrative sanctions. Enough to represent a lifeline even from the risk of suspension of activity for repeated violations. The Omnibus decree (Legislative Decree 148/2026) – which corrects some previous implementing provisions of the delegation – sets a safeguard in article 33 to protect against “venial errors” arising from misalignments between POS data and telematic cash registers for receipts.
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The input to intervene
The matching obligation started in January (fully operational from March) and is generating a strong emergence effect (see «Il Sole 24 Ore» of July 24): over 9 billion more amounts recorded from January to mid-July (see Il Sole 24 Ore of July 24). The Omnibus intervention therefore arises from strong pressure from the majority parties, which had already tried in the conversions of last spring’s decrees to insert penalty protection and then proposed it to the Government in the opinions on the Omnibus legislative decree. An attempt – as requested by trade associations – to curb unintentional misalignments between POS data and receipts. Think of typing errors in bars and restaurants during peak times at lunch or breakfast. Or cases of split payment, for example a group lunch where, despite a single receipt, some diners pay differently: some in cash and others by card or app.
Indication adopted by the delegated legislator who thus introduced a 5% tolerance margin in case a discrepancy emerges between the number of receipts (the technical term used to indicate the transactions recorded with receipts) registered and stored compared to the number of accepted electronic payments. For example, 98 receipts and 100 POS payments.
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How the tolerance threshold works
The tolerance margin acts on two fronts. On one hand, it limits the risk of administrative sanctions for merchants and operators. The matching obligation provided by the 2025 Budget Law stipulated that this hypothesis would also be subject to the sanction already provided for failure or late transmission or for transmission with incomplete or untruthful daily receipt data: if the penalty does not affect the settlement of the amount due at the tax level, the sanction is 100 euros for each transmission, in any case within the maximum limit of 1,000 euros per quarter. And this is the first front on which tolerance acts, so the penalty protection “covers” a discrepancy not exceeding 5% between the number of transactions settled with electronic payment, recorded and stored for the purpose of transmitting daily receipt data, and the number of accepted electronic payments.
When the risk of closure arises
But the 5% threshold also shields against the risk of the accessory sanction, which can lead to suspension of the activity. The general rules provide, in fact, that if four distinct violations of the obligation to issue the receipt or fiscal receipt committed on different days are contested within five years, the suspension of the license or authorization to carry out the activity or of the activity itself is ordered for a period from three days to one month. And if the total amount of receipts subject to contest exceeds the sum of 50,000, the suspension is ordered for a period from one to six months. Rules that also apply to the POS-receipt connection.
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