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The POS link, penalties and using takings data for VAT
The module’s worked examples, then cases to attempt before revealing their solution · 5 sections · 552 words · 7 min
Worked example
A terminal replaced in September
Luca's bank supplies a new terminal, live from 15 September 2026. The second month after September is November, so the pairing is recorded between 6 November and the last working day of November. It is the same reckoning the Agenzia uses in its own press release: a terminal that starts in March is linked between 6 and 31 May.
Worked example
A day at the hardware store
Luca's shop takes 1,220 € in one day for goods at 22 %. Taxable amount: 1,220 / 1.22 = 1,000.00 €. Output VAT: 220.00 €. Had those sales gone unrecorded, the penalty for each would be 70 % of its VAT but never under 300 €: with ten sales of 122 €, that is ten floors of 300 €, or 3,000 € in all.
Practical case
A new terminal in February
A perfumery receives a new card terminal from its bank, live from 10 February. The owner wants to pair it with the till the same day so as not to forget. Can she? If not, during which period must the pairing be recorded?
Hint: Work out the second month after the month in which the instrument became available.
Show the solution
A first pairing is recorded from the sixth day of the second month after the instrument became available, and by the last working day of that month. The terminal became available in February; the second month after is April. The pairing must therefore be made in Gestione collegamenti from 6 April and by the last working day of April.
Answer: Not straight away: from 6 April to the last working day of April.
Practical case
Three forgotten sales
A clothes shop fails to record three sales of 244 € each, all with VAT at 22 %, and the transmissions are never corrected. At audit, what proportional penalty applies to each sale, and what total penalty results before any reduction?
Hint: Extract the VAT from one sale first, then compare 70 % of it with the floor.
Show the solution
VAT on one sale: 244 / 1.22 = 200.00 € taxable, so 44.00 € of tax. Seventy per cent of 44.00 € is 30.80 €, below the 300 € floor set by paragraph 4 of article 6. The floor therefore applies to each sale: three sales at 300 € make 900 €. Licence suspension may be added, running from three days to one month when the takings in dispute are below 50,000 €.
Answer: 300 € per sale, 900 € in all, plus possible licence suspension.
Practical case
A late file that changed nothing
A stationery shop sends the data for two trading days late, beyond the twelve days, although the sales were recorded correctly; the VAT settled for the month is exact. In the same quarter the problem recurs on eleven more days. What penalty does it face, and why is it not the 70 % one?
Show the solution
Recording was correct and the VAT settled is unchanged: the breach does not affect the settlement of the tax and is therefore formal. A fixed penalty of 100 € per transmission applies, capped at 1,000 € per quarter. Thirteen late transmissions would come to 1,300 €, but the cap limits the penalty to 1,000 €. The rule merging penalties into one does not apply.
Answer: A formal penalty of 100 € per transmission, capped at 1,000 € for the quarter.
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