A double shield against sanctions for small discrepancies between receipt data and POS data, after the mandatory matching that came into effect on January 1st (and fully operational since early March). Double because it acts both on the administrative sanction and on the accessory sanction of the risk of closure after repeated violations. A tolerance threshold was set by the Omnibus decree definitively approved by the Council of Ministers on Tuesday, August 4th. The input came from parliamentary committees that both in the Chamber and the Senate requested intervention. The Government responded by indicating a tolerance threshold of 5% within which sanctions will not be triggered.
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Possible cases of discrepancy
An intervention to support merchants and retailers in cases where daily practice might reveal misalignments due to various situations. Just think of peak moments during lunch or breakfast. Or phenomena of split payments, for example a group lunch where, despite a single receipt, some diners pay differently (some in cash and others with card or app).
The tolerance threshold
The decree neutralizes the sanctions applicable in the presence of slight discrepancies between the data. For this reason, a 5% tolerance margin is introduced if a discrepancy emerges between the data of the receipts (the technical term used for the data recorded with receipts) registered and stored compared to the number of accepted electronic payments.
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The administrative sanction
After all, the issue has been strongly felt from the start and brought to the attention of the Government and Parliament by trade associations. Errors can indeed be costly, especially if violations are repeated. The applicable sanction is, in fact, 100 for each transmission, but within the maximum limit of 1,000 euros per quarter.
The accessory sanction
But the 5% threshold also shields against the risk of the accessory sanction, which can lead to suspension of the activity. Here we need to take a step back. The current rules provide that if, over a five-year period, four distinct violations of the obligation to issue a fiscal receipt or fiscal receipt made on different days are contested, the suspension of the license or authorization to carry out the activity or the activity itself is ordered for a period from three days to one month. And, even, if the total amount of the contested receipts exceeds the sum of 50,000, the suspension is ordered for a period from one month to six months. Now the Omnibus safeguard regarding the alignment of POS and receipt data can avoid risks on this front as well, provided the discrepancies are contained within 5 percent.
