Tax audits are becoming an increasingly important part of modern tax systems across Europe, especially in the retail sector where transaction volumes are high and compliance requirements are constantly evolving. With different fiscalization models in place across Germany, France, and Italy, understanding what authorities actually check during tax audits is essential for retailers and software pro... Read more

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... Read more

Online pairing between fiscal devices and payment terminals becomes possible from April 20, 2026, via the Invoices and Fees Portal, where merchants must link cash register serial numbers with POS terminal data. Existing terminals must be connected by April 20, 2026, while new terminals follow a rolling deadline, supported by guidance and FAQs from the Italian Revenue Agency. Online pairing between... Read more

The Italian Revenue Agency has released updated e-invoicing technical specifications (version 1.9.1), effective from May 15, 2026, introducing new controls, revised accreditation procedures, and updates to data coding and recipient code limits. The Italian Revenue Agency has published updated technical specifications for electronic invoicing. The new format, version 1.9.1 dated March 31, 2026, wil... Read more

The Italian Revenue Agency has released RT Technical Specifications Version 11.2, introducing updates to improve telematic recorder management and enhance clarity in fiscal documentation. Key changes include new rules for meal vouchers, identification of invalid documents, updated compliance transmission methods, expanded use cases, and revised technical requirements such as the Digital Fiscal Sea... Read more

This document is a structured legal and technical guidance report that provides a comprehensive overview of tax audits in Italy, with a strong focus on fiscalization and retail compliance. It combines legal framework analysis, procedural explanations, and practical audit steps, making it both an informative and operational reference for businesses. Read more