There is a pandemic and the obligation to replace electronic cash registers for merchants with a turnover of less than 400.000 euros has been postponed from 1 January to 1 April 2021. This was established by the Revenue Agency with a director's decision of the Agency of 23 December "taking due account - the Agency's press release explains - of the difficulties associated with the current emergency situation reported by the trade associations".
There will therefore be more time to adapt telematic recorders. Consequently, the deadlines within which manufacturers can declare compliance with the technical specifications of a model already approved by the Agency are also extended to 31 March 2021.
More specifically, the deadline by which those carrying out retail trade and similar activities, for which it is not mandatory the issuance of the invoice (if not requested by the customer) and whoever issues tax receipts (artisans, hotels, restaurants, etc.), must have a telematic cash register able to memorize and transmit online the data of the daily fees to the Tax Administration.
"It is changed from January 1, 2021 to April 1, 2021 the start date
the exclusive use of the new telematic layout of the data of the daily fees
"DATA TYPES FOR FEES - version 7.0 - June 2020", and the consequent
adjustment of the telematic registers”.
They are extended to 31 March 2021 also the terms within which producers can declare the compliance with technical specifications of a model already approved by the Revenue Agency.
The adjustment also concerns recently purchased recorders, which if not updated, from April will not be able to send the collection data to the Revenue Agency, with the consequent imposition of the foreseen sanctions. Also by the end of the year, the cash registers will also have to be adapted to allow customers to participate in the receipt lottery.
Finally, it should be remembered that the receipt lottery and therefore it is advisable for merchants to prepare themselves to avoid complaints from customers.
