: As of April 15, 2026, businesses may use digital bank statements and communications from financial institutions as valid proof of payment, reducing the need for physical POS slips.
: For calendar-year taxpayers, the first "GloBE Top-Up Tax Return" is due by June 30, 2026 .
: Since January 1, 2026, all merchants must link their electronic payment terminals (POS) with their fiscal cash registers.
Update On Mandatory Reporting In Italy [2025]
: As of April 15, 2026, businesses may use digital bank statements and communications from financial institutions as valid proof of payment, reducing the need for physical POS slips.
: Since January 1, 2026, all merchants must link their electronic payment terminals (POS) with their fiscal cash registers. : As of April 15, 2026, businesses may