Fiscal subject related
In a step toward modernization and environmental sustainability, Italy is set to say goodbye to paper receipts. A fiscal resolution approved on June 16, 2025, introduces new regulatory measures that will phase out printed receipts in favor of digital alternatives—digital receipts—starting as early as January 1, 2027.
Beginning in 2027, retailers will be required to upgrade their cash registers with systems that both transmit transaction data to the Revenue Agency and generate receipts in a digital format. These electronic copies will be sent directly to customers via email or SMS, minimizing the need for physical printing.
The transition will probably be rolled out in phases:
· January 1, 2027: Large-scale retailers will begin the shift.
· January 1, 2028: Companies with annual turnovers above a defined threshold will follow.
· January 1, 2029: The digital receipt mandate will extend to all merchants.
Currently, receipts are transmitted daily to tax authorities but are still printed for customers. That will change: for point-of-sale (POS) transactions, a digital receipt will become the default. Paper copies will still be available—upon customer request.
This shift is rooted in legislation dating back to 2016, which introduced mandatory digital communication of sales data to the Revenue Agency.
The fiscal initiative, introduced by Saverio Congedo of Fratelli d’Italia, could be formalized in the upcoming Budget Law. It underscores the government's commitment to digital transformation in commerce, with the added benefit of reducing the country's environmental footprint.
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