Tax, with receipts linked to POS the emergence rises to 13.5 billion

«In the period from 1 January to 30 September 2026, the commercial documents transmitted increased, compared to the previous year, by approximately 267.5 million (+1.9 percent) and the related taxable amount, net of returns and cancellations, by approximately 13.5 billion (+4.1 percent)». The update on the obligation to match POS and telematic registers (RT) for receipts, which began at the beginning of the year, comes from the Court of Auditors (the data was communicated by the Revenue Agency) in the document filed at the hearing on the Public Finance Programmatic Document (DPFP) at the Budget commissions of the Chamber and Senate.

The emergence effect at least as regards the fees transmitted and the taxable income continues even after the end of the tourist season. Naturally, the impact in terms of increased revenue will remain to be seen, because there is still a temporal jet lag both in terms of VAT and direct taxes and IRAP. On these last fronts, we will have to wait for the round of tax returns that will be presented in 2027 (relating to the 2026 tax year) to see if the trend will then translate into greater revenue.

The Court of Courts, meanwhile, makes a first point on VAT: «According to MEF data, in the period January-August 2026 VAT increased by 4.5 billion (+3.9 percent), of which 3.3 billion related to internal trade. From a sectoral perspective, the growth of VAT on internal trade is widespread, but particularly significant in trade (+6.2 percent), compared to smaller increases in private services (+1.7 percent) and in industry (+1.8 percent). The increase in question could be partly a consequence of the new obligation, as well as a different dynamic in consumption, or inflation".

The accounting judges underline that they believe "a final analysis is necessary, also in light of the data of periodic VAT payments and annual declarations, in order to evaluate the effectiveness of the intervention, suitable for broadening the tax base".