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.
Other news from Italy
Cash Registers and payment terminals mandatory connection available: first communication by April 20 in Italy
Italy
Author: Nikolina Basić
The Italian Revenue Agency has launched a new online service that allows retailers to virtually link their telematic cash registers (RT) with electronic payment terminals through the “Invoices and Fees” portal, as required under the 2025 Budget Law for transactions from January 1, 2026. Merchants must register existing POS devices by April 20, 2026, while newly activated terminals must be linked w... Read more
New document was uploaded: Guidance of the connection between the instruments of electronic payment and POS - RT (IT)
Italy
Author: ....
This is a new Operational Guide published by the Italian Revenue Agency, outlining the mandatory connection between electronic payment instruments and tools used for the electronic certification and transmission of daily receipts (RT—telematic recorders). Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew document was uploaded: Guidance of the connection between the instruments of electronic payment and POS - RT (EN)
Italy
Author: ....
This is a new Operational Guide published by the Italian Revenue Agency, outlining the mandatory connection between electronic payment instruments and tools used for the electronic certification and transmission of daily receipts (RT—telematic recorders). Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginItaly publishes an operational Guide on mandatory payment terminal and RT device connection from 2026.
Italy
Author: Nikolina Basić
Italy has introduced a new obligation requiring merchants to digitally link electronic payment instruments (POS terminals) with fiscal tools used to certify and transmit daily receipts, such as telematic recorders (RT) or the Online Commercial Document system. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginItaly clarifies payment terminal–cash register integration rules for mixed-activity venues.
Italy
Author: Nikolina Basić
Italy has clarified that the obligation to connect payment terminals with fiscal cash registers applies only to activities that require fiscal receipts, such as bar and restaurant operations, while activities like bowling managed through SIAE ticketing systems or certain amusement games remain exempt. The ruling also confirms that a single POS device can be used across multiple activities, provide... Read more
Italian Revenue Agency guide: linking payment terminals and cash registers
Italy
Author: Nikolina Basić
The Revenue Agency has issued a technical guide requiring businesses to digitally link payment terminals with electronic cash registers starting in 2026, ensuring card payments are automatically matched with fiscal records. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginUpdate audit rules in Italy: new automated VAT Audit platform
Italy
Author: Nikolina Basić
Italy has launched a new digital VAT monitoring platform effective 1 January 2026, using automated cross-checks and predictive analytics to detect inconsistencies between transactions and VAT paid in near real time. Read more