Who must link the card terminal
The rule applies to businesses that store and send their daily takings to the Italian Revenue Agency (Agenzia delle Entrate), that is, those issuing the commercial document (documento commerciale) with a telematic fiscal printer or with the Agency’s web procedure, and that accept card or other electronic payments. Restaurants, bars, pizzerias, fast-food outlets and shops almost always fall into this group.
It applies to transactions from 1 January 2026. The Agency has clarified that portable devices are included too, such as card readers used with a smartphone. The operating manual states instead that terminals used only for activities exempt from issuing receipts are not to be selected for linking: if that is your case, check with your accountant.
What “linking” means
It is not a physical connection. In the reserved area of the Fatture e Corrispettivi portal there is a service called “Gestione collegamenti” (link management): there you associate the serial number of the telematic fiscal printer, already registered with the Agency, with the electronic payment instruments in your name, and state the site where they are used.
Useful to know:
- you can do it yourself or through a delegated intermediary, usually your accountant;
- if you use the Agency’s web procedure instead of a fiscal printer, the link is made in that same procedure;
- the same card terminal can be associated with several fiscal printers, for example two tills in the same shop.
Deadlines
| Situation | When to link |
|---|---|
| Card terminals already active in January 2026 | Within 45 days of the online service opening (5 March 2026): the deadline expired on 20 April 2026. |
| Terminals activated or replaced from February 2026 | From the 6th day of the second month after the terminal became available, by the last working day of that month. |
| New fiscal printer or terminal change at the same site | Same timing: every change must be updated in the portal. |
An example: if the card terminal becomes available in March, the link must be made in May, from the 6th until the last working day of the month.
Why the obligation exists
By linking terminals and fiscal printers, the Agency can compare the electronic payments received with the takings reported. In practice, every card payment should appear on the commercial document as an electronic payment, with the same amount charged on the terminal. A till that records card payment and receipt together, and flags when they don’t match, helps avoid differences.
What happens if you don’t
The provision notes that failing to meet the deadlines may come to light during checks. For the consequences in your specific case, ask your accountant: this guide does not replace their advice.
Summary: the checklist
- List, site by site, your card terminals (with their identifier) and your telematic fiscal printers (with their serial number).
- Log in to Fatture e Corrispettivi, “Gestione collegamenti”, or ask your accountant to do it with a delegation.
- Associate each card terminal with the fiscal printer at the site where you use it.
- Repeat every time you activate or replace a terminal or a fiscal printer, within the timing above.
- At the till, record card payments as electronic payments, with the same amount as on the terminal.
If you are choosing a new till, also read how to choose a POS for a fast-food restaurant. Kunoway RMS records card payment and receipt together and flags any difference.
Sources
- Agenzia delle Entrate, topic page “Collegamento POS-RT” (operating manual and FAQ, in Italian)
- Agenzia delle Entrate, press release of 31 October 2025 on provision no. 424470 (in Italian)
- Agenzia delle Entrate, press release of 17 April 2026 on the 20 April deadline (in Italian)
- Law no. 207 of 30 December 2024 (2025 Budget Law), art. 1, paragraphs 74-77 (in Italian)
The information is up to date as of the date shown and does not replace advice from your accountant or consultant.