# Italy POS tax reporting

This article is for Direct and Standard Stripe users. Express users should see our guidance for Express Italy POS tax reporting.
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Stripe reports eligible point-of-sale (POS) transaction data each month to Italy's Revenue Agency, [Agenzia delle Entrate](https://www.agenziaentrate.gov.it/portale/it/web/guest/credito-d-imposta-su-commissioni-pagamenti-elettronici/specifiche-tecniche). Under financial regulations in Italy, a POS transaction includes all online, physical terminal, and Tap to Pay transactions.
## Add your tax information
To ensure your reports are up to date, enter your VAT number, Codice Fiscale, or both in the [Settings > Taxation](https://dashboard.stripe.com/settings/taxation) section of the Dashboard.
If you have Italian connected accounts, make sure they have a VAT number, Codice Fiscale, or both entered.
## Information included on the report
The report includes the following fields:
* PSP tax code
* Merchant tax code or VAT number, such as Codice Fiscale or Partita IVA
* Merchant ID, which is the [account ID](https://docs.stripe.com/get-started/account)
* Terminal ID, which a Terminal ID for Terminal transactions and the account ID for non-Terminal transactions
* POS type, either physical or e-commerce
* Transaction type, either payment or reversal
* Total daily transaction amount
* Daily transaction count
### Italian tax identifiers
A Codice Fiscale is an alphanumeric tax code with 16 characters used to identify persons in Italy.
A Partita IVA (P.IVA) is an alphanumeric tax code with 13 characters used to identify businesses in Italy.
## Reporting for accounts that don’t use Connect
For Direct and Standard users that don’t use Connect, Stripe attributes the gross charge amount to the account
If a charge is refunded, Stripe reports the refund as a negative charge in addition to the original charge. For example, if an account fully refunds a 10 USD charge:
* Stripe reports the 10 USD charge for the account
* Stripe reports a -10 USD charge for the account
## Reporting for Platforms and connected accounts
Based on tax regulations in Italy, both the Platform and connected account receive a piece of the transaction. Stripe reports their respective payins, charge amounts, fees, and refunds accordingly.
### Direct and destination charges
[Direct charges](https://docs.stripe.com/connect/charges#direct) are payments made directly to a connected account. A portion of the funds are transferred to the platform. [Destination charges](https://docs.stripe.com/connect/charges#destination) are payments made directly to a platform account. A portion of the funds are then transferred to a single connected account.
In both cases, Stripe attributes the platform fee to the platform and the gross revenue amount to the connected account.
For example, if a connected account processes a 10 USD charge and there’s a 2 USD platform fee:
* Stripe reports the 2 USD fee for the platform
* Stripe reports the 10 USD charge for the connected account
If a charge or platform fee is refunded, Stripe reports it as a negative charge to the respective account. For example, if both the charge and platform fee are refunded:
* Stripe reports the 2 USD fee for the platform
* Stripe reports the 10 uSD charge for the connected account
* Stripe then reports a -2 USD charge for the platform
* Stripe then reports a -10 USD charge for the connected account
### Separate charges and transfers
For [separate charges and transfers](https://docs.stripe.com/connect/separate-charges-and-transfers), Stripe attributes each transfer amount to the connected account that receives it. Stripe attributes the gross charge amount, minus all the transfers, to the platform.
For example, a 100 USD charge involves a platform and two connected accounts: a restaurant and a delivery driver. If 30 USD is transferred to the restaurant and 20 USD is transferred to the driver:
* Stripe reports the 30 USD transfer for the restaurant
* Stripe reports the 20 USD transfer for the driver
* Stripe reports the remaining 50 USD to the platform
If a transfer is later refunded, Stripe reports it as a negative charge for both the connected account and the platform. For example, if the 20 USD transfer to the driver was refunded:
* Stripe reports a -20 USD charge for the driver
* Stripe reports a -20 USD charge for the platform
### Unlinked transfers
Transfers without an associated charge or without a source_transaction aren’t included in this report to Italy’s Revenue Agency.
As a payment processor, Stripe is required to report the gross volume processed by accounts—Stripe reports on transactions or charges. Transfers between Stripe accounts that aren’t associated with an original charge aren’t included in this report.
### Disputes
Disputes, also known as chargebacks, are only included on the report if a merchant loses the dispute. When a merchant loses a dispute, the dispute amount lost is reported as a reversal on the report. The original charge amount remains.
When a merchant wins a dispute, the dispute is not included on the report. Learn more about disputes.
### Connected accounts without a legal entity in Italy
Stripe only reports eligible transaction data for accounts with a legal entity in Italy.
For example, if a platform with an Italian legal entity works with a connected account without an Italian legal entity, Stripe will report the platform’s eligible activity to Italy's revenue agency, but not the connected account’s.
## Reconcile your report
To validate your report, use the **Balance change from activity** report in the [Dashboard](https://dashboard.stripe.com/reports/balance) in **Reports** > **Balance summary**. Select **Itemized** and include **Available on** as a column. Use **UTC** for the timezone.
The **Date range** uses the charge date, not the date when funds were available. You may need to select a start date that’s older than expected to capture all charges included in a report.
In the exported CSV, you can filter by month using the **Available on** column.
### Platforms
Platforms may also want to include the connected account ID column. The **reporting\_category** column will differentiate Connect transfers and platform fees.
### How do I determine which monthly report a charge is included in?
The date a charge’s funds are available determines which month’s report it's included on. This is the **Funds available date** on the transaction’s page.
For example, a charge created on July 30 with a **Funds available date** of August 2 would be reported for August.
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_This article is neither legal advice nor tax advice. We recommend that you speak to your tax advisor with any questions or concerns around tax reporting._