The Italian Senate adopted the PNRR Decree (Legislative Decree No. 19/2026), allowing businesses from April 15 to use bank statements and digital communications from financial institutions as valid proof of payment instead of POS slips. While this simplifies documentation and enables digital storage, companies must still retain records for 10 years and continue issuing fiscal receipts and invoices, as the reform does not change core fiscalization obligations.
Will Bank Statements replace proof of purchase in Italy?
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Italy
Author: Nikolina Basić
Category:
Fiscal subject related
General information
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418
Content accuracy validation date:
22.04.2026
Content accuracy validation time:
08:26h
The Italian Senate has approved the PNRR Decree (Legislative Decree no. 19/2026), introducing certain changes in how electronic payments are documented. As of April 15, businesses and individuals are no longer required to keep proof of payments (issued slips from payment terminals). Instead, bank statements and digital communications from financial institutions will serve as proof of payment/purchase.
Article 8 of the decree states that account statements, financial reports, and digital notifications provided by banks now hold the same legal value as proof of payments (issued slips from payment terminals). This applies to all card payments—credit, debit, or prepaid—whether made to private individuals or public administrations.
Accepted documents are:
- Paper or digital bank statements
- Statements downloaded via home banking
- Notifications sent through banking apps
- Communications issued by financial intermediaries
To be valid, these documents must show details of each transaction: date, amount, and counterparty. Summaries or balance-only statements are not sufficient.
To make a summary, digital documentation from banks/payment providers can be used:
- instead of paper proof of payments (issued slips from payment terminals)
- if it contains transaction details
- Must be stored according to accounting rules
The obligation to keep records for ten years remains unchanged. The difference is in the format: businesses can now rely on digital archiving systems instead of storing paper receipts.
Proof of payments (issued slips from payment terminals). They only confirm payment; they are not invoices or fiscal receipts (commercial documents). For deductible business expenses, invoices or commercial documents from suppliers are still required. The new rule simplifies proof of payment but does not replace other tax documentation.
In conclusion, while the reform modernizes how payment evidence can be managed, it does not affect existing fiscalization obligations—retailers must still issue fiscal receipts and comply with telematic reporting requirements.
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