Sommario
POS connection and cash registers: penalties
With Order No. 424470 of 31 October 2025, the Inland Revenue has set out the operating instructions for complying with theobligation to connect Telematic Recorders (RTs) and electronic payment instruments (such as POS terminals), in force for transactions carried out from 1 January 2026.
This obligation, introduced by the Budget Law 2025, aims to ensure traceability and integration between the recording of receipts and electronic payment data.
Penalties for Non-compliance
The Budget Law 2025 adjusted the penalty framework for cases of non-compliance:
- Failure to store/transmit electronic payment data: The sanction set out in Article 11(2-quinquies) of Legislative Decree 471/1997 applies(€100 for each omitted or incorrect transmission);
- No connection between POS and Telematic Recorder:
- Fine of 1,000 to 4,000 euro;
- In the event of repeated violations (4 in 5 years) or unrecorded fees exceeding EUR 50,000, the licence or business authorisation is suspended (from 3 days to 6 months).
Health and safety at work (L.D. 159/2025)
Here are the main innovations of the Occupational Health and Safety Decree (Decree-Law 159/2025), in force since 31 October 2025, which aims to strengthen safety and reduce accidents:
- Near miss: guidelines are provided for the identification, tracking and analysis of near miss by companies with more than 15 employees;
- Review of INAIL rates (from 2026): review of the bonus swing rates by accident trend authorised, to reward virtuous companies with low accident rates. Excluded from the bonus are companies with final convictions for serious safety violations in the last two years. Revision also for contributions in agriculture;
- Quality Agricultural Labour Network: introduction of stricter requirements for membership, requiring the absence of criminal convictions and administrative sanctions in the field of labour, social security, health and safety in the last three years. From 2026, a share of INAIL resources for safety investment projects is reserved for member companies that adopt improvement measures;
- Construction Site Digital Badge: obligation for all contracting and subcontracting companies (public and private) to adopt a construction site digital badge for the unique identification and automatic detection of workers’ attendance. The card will be interoperable with the SIISL platform;
- Credit Licence: new ways of reducing points and stiffer penalties for serious violations. The deduction of credits for irregular work (5 points for each worker) takes place upon notification of the inspection report. Penalty doubled (up to EUR 12,000) for driving without a licence;
- Paid Leave for Screening: collective bargaining may provide for paid leave for workers to carry out cancer screenings guaranteed by the NHS during working hours. Health checks by the competent doctor are counted as working time;
- Training and Prevention: INAIL will transfer at least EUR 35 million annually (from 2026) to finance safety training and dissemination measures, including the exploitation of digital media such as augmented reality. Extended the obligation of periodic updating of RLS (Workers’ Safety Representatives) also to companies with fewer than 15 employees;
- Protective Measures: among the general protective measures, added is the planning of measures to prevent violent or harassing conduct towards workers;
- Electronic File: skills acquired through training are recorded in the worker’s electronic file and in the citizen’s social and labour file;
- SIISL: enhanced the role of SIISL (i.e. Social and Labour Inclusion Information System). Obligation (from 1 April 2026) for employers claiming contributory benefits to publish the employment position on SIISL.
Correcting Errors and Omissions in Tax Returns
The taxpayer, once the tax return deadline has expired (31 October 2025), can resort to different solutions depending on the type of violation, also taking advantage of the ‘ravvedimento operoso ‘ to obtain discounts on penalties.
- Late Return (Until 29 January 2026 – 90 days): is considered valid but subject to a fixed penalty of €250. This penalty is repayable by paying 25 euro (1/10). If there is also an omitted payment, a penalty of 25 per cent on the omitted amount is applied, which is also amnestible with the ordinary discounts;
- Omitted Return (After 29 January 2026 – More than 90 days): it is considered as omitted and cannot be remedied by means of an amicable settlement. The declaration is invalid and the ordinary penalty is 120% of the tax due (minimum €250). If no tax is due, the sanction is 250 to 1,000 euro. If the omitted declaration is submitted prior to an assessment, the penalty is reduced to 75% of the tax due;
- Integrative Declaration (Unfaithful Return): if the declaration has been submitted on time but contains errors (unfaithful declaration), it can be corrected by submitting a supplementary declaration. The ordinary penalty is 70% of the higher tax due. If the supplementary declaration is submitted spontaneously (before assessments), the penalty is reduced to 50 per cent of the tax due, in addition to the application of the voluntary tax amnesty.
Any credit resulting from the supplementary declaration may be used for offsetting purposes, subject to certain time limitations in the case of the correction of accounting errors after the deadline for submitting the next declaration.