POS Tax Credit 2026: Incentives, Fee Refund and Canone-Free Terminals
The POS tax credit refunds merchants part of their electronic-payment processing fees: 30% on e-commerce transactions and 25% on physical POS payments, up to €2,000 per year per recipient (source: Agenzia delle Entrate). It applies to businesses with revenue up to €400,000 and is claimed with tax code 6916 in box RU of form F24.
POS incentives in 2026: what actually exists
| Item | What it provides in 2026 | Note |
|---|---|---|
| RoxPay POS Smart | Terminal activated with no monthly canone, IC++ per-transaction pricing | VAT-number activation in 24 hours |
| POS tax credit (art. 22 DL 124/2019) | 30% credit on e-commerce fees, 25% on physical POS fees | Up to €2,000 per year per recipient |
| POS rental bonus (art. 12-bis DL 124/2019) | Credit on the terminal rental canone | Funds exhausted, no longer granted |
| Market blended rates | Single percentage between 0.99% and 1.95% by provider | The credit applies to a higher starting cost |
Sources: Agenzia delle Entrate (infogen on the tax credit for electronic payment fees), public provider price lists. Credit percentages depend on transaction type and interchange level.
What the POS tax credit is and why it exists
The POS tax credit is the popular name for the income-tax credit on electronic payment processing fees, set by art. 22 of Italian decree-law 124/2019. The state refunds a share of the fees merchants pay to financial operators, to encourage electronic payments and reduce tax evasion.
Two rates apply. The 30% rate covers fees on remote electronic transactions, i.e. online payments. The 25% rate covers transactions through physical POS terminals. In both cases recognition is capped at €2,000 per year per recipient, per the Agenzia delle Entrate infogen on the tax credit for electronic payment fees.
The mechanism works after the fact: the merchant pays the fee to the acquirer, accrues the credit and uses it in tax offsetting. This is why the provider choice weighs twice: the higher the starting fee, the more partial the refund remains. How card fees work is explained in the [merchant credit card fees guide](/en/resources/credit-card-fees-for-merchants-guide).
Who is eligible: requirements and limits
The credit is available to businesses with revenue up to €400,000, as stated in the Agenzia delle Entrate operational information (art. 22 DL 124/2019). It covers merchants, traders and professionals paying fees to financial operators for payment services.
The practical conditions:
- Fees must relate to traceable transactions made with debit cards, credit cards or other electronic instruments.
- The share depends on the transaction type: 30% for online payments, 25% for physical POS payments.
- The cap is €2,000 per year per recipient: above that threshold the fees stay entirely with the merchant.
- The credit is declared with tax code 6916 in box RU of form F24.
Merchants on high blended rates (for example 1.95% flat with some providers) see the relief cut a cost that remains high in absolute terms. Those starting from transparent pricing start from a lower amount, so the refund applies to an already contained cost.
The POS rental bonus: why it is no longer available
Alongside the fee credit there was a second incentive, often confused with the first: the tax credit on POS rental canoni, set by art. 12-bis of DL 124/2019, which refunded 50% of the terminal rental canone up to €50 per year.
The funds allocated to that bonus are exhausted: the rental incentive is no longer granted, as sector sources on the topic report. Anyone looking today for the POS bonus on terminal rental will not find it as a public benefit.
The practical consequence for anyone choosing a POS in 2026: start from a terminal with no canone, so the fixed cost line does not exist at all. RoxPay activates the POS Smart with no monthly canone and applies transparent IC++ pricing: €0.15 + 0.35-0.85% (IC++) per transaction. The [canone-free POS guide](/en/resources/payment-gateway-for-smes-guide) explains how the no-canone model works and where costs hide in alternative rates.
How to calculate and claim it: tax code 6916
The credit calculation is a mechanical procedure, worth checking with your tax adviser.
Tax credit vs canone-free POS: the practical math
Example on €10,000 of monthly in-store electronic takings. At a blended 1.95% rate the fees are €195 per month. The 25% credit on physical POS recovers €48.75: the net cost stays around €146 per month.
With transparent pricing the starting point changes: €0.15 + 0.35-0.85% (IC++) means the live cost of the transaction (interchange capped at 0.2% on debit and 0.3% on consumer credit by EU Regulation 2015/751, plus scheme fee) is separated from the markup. On a mix weighted toward European debit cards the effective cost drops, and the 25% credit applies to an already lower amount.
The operational result: the tax incentive recovers a share, the pricing structure decides what is left to pay. The provider-by-provider simulation with the same IC++ logic is in the [payment gateway fees comparison](/en/resources/payment-gateway-fees-comparison).
Frequently Asked Questions
What is the POS tax credit in 2026?
The POS tax credit is the tax credit on electronic payment fees set by art. 22 of DL 124/2019: 30% for e-commerce transactions and 25% for physical POS payments, up to €2,000 per year per recipient, per the Agenzia delle Entrate infogen.
Is the POS rental bonus still active?
No. The tax credit on terminal rental canoni (art. 12-bis DL 124/2019, 50% of the canone up to €50) is exhausted: the allocated funds are no longer granted, as sector sources report.
Who is eligible for the 30% tax credit?
Businesses with revenue up to €400,000 paying fees to financial operators for traceable electronic transactions. The share is 30% for online payments and 25% for physical POS payments, within the €2,000 annual cap per recipient.
How is tax code 6916 used?
The accrued credit is declared in box RU of form F24 with tax code 6916, in horizontal offset. RoxPay provides a monthly fee summary from the dashboard useful for the filing.
Does the credit apply to RoxPay fees too?
Yes. The credit applies to fees charged by any financial operator, as stated in the Agenzia delle Entrate information. With RoxPay's IC++ pricing (€0.15 + 0.35-0.85%) the refund applies to an already lower starting cost than blended rates.
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