Pos Mandatory, from June 30, double penalty takes effect: what is changing – Corriere.it

The punishment

The fine is €30 plus 4% of the rejected transaction value. The penalty applies to anyone who does not accept electronic payments (credit and debit cards) within their activities, whether they provide services or sell products to the public. So this will apply not only to shopkeepers, but also to taxi drivers and other self-employed people. The obligation does not apply in cases of objective technical impossibility. In these cases, in fact, the general rules for administrative penalties stipulated in Law n. 689/1981, with reference to procedures and conditions, with the exception of Article 16 which governs payment in a reduced form, clarifies the Foundation for Labor Consultant Studies in a circular dated June 7, 2022.

Commit to electronic billing as of July 1

Another novelty introduced by Decree-Law No. 36 Extension of the electronic billing obligation from July 1 to the following categories: taxpayers subject to the benefit scheme (Article 27, paragraphs 1 and 2, Legislative Decree 98/2011), taxpayers on a fixed-rate system (Article 1, paragraphs 54-89, Law 190/2014) and taxable persons (amateur sports federations and third sector entities) who opted for the private system for VAT purposes (Articles 1 and 2, Law 398/1991) in the VAT period the year recorded an income of up to 65 thousand euros.

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