As of 1 January 2022, hairdressers, beauticians, undertakers and most flat-tax-rate small business owners will have to register their turnover using the new fiscal cash registers.
Lawyers and taxi drivers, on the other hand, are still not obligated to use fiscal cash registers, but casinos, betting shops, museums, galleries, shows and recreational and sports venues and numerous other businesses, currently exempt from this obligation, will have to get one in the near future.
The new online taxation, provided for in the law adopted in December 2020, makes it compulsory to use the new online fiscal cash registers or more precisely electronic fiscal devices from 2022.
By means of a special decree, the Ministry of Finance prescribes exceptions to this rule. By comparing the two decrees, old and new, it can be seen which companies and entrepreneurs must purchase the new fiscal cash registers by January.
Taxi drivers, lawyers, vet offices, post offices, telecommunications, most financial services, education, excluding activities under code 85.5 which includes other types of education, foreign language schools and computer programming schools still do not need these registers. Social protection services and religious organisations are also still exempt.
According to the new government decree, student facilities and dormitories, cinemas, and facilities that provide creative, artistic and entertainment activities now have to have a cash register.
“The new regulation abolishes the privilege of not having to issue cash register receipt for generated cash for most of the activities listed in the current regulation. The regulation is expected to come to force from 1 January 2022,” said tax consultant Djerdj Pap.
“Is it logical that, for example, service activities, which are taxed at flat rate or online sales are not exempt from this obligation, and taxi drivers and lawyers are? When you take a closer look at the list, I think that taxi drivers and lawyers are the only classic economic entities – small business owners, who are exempt from this obligation,” points out Pap.
This post is also available in: Italiano