New Daily Receipts, Possibility to Transmit them Via Software
Retailers engaged in sales operations, according to Article 22 of the Presidential Decree 633/72, can now register and send data on receipts through software solutions, without the need to purchase electronic registers. This has been made possible by provision no. 111204/2025 of the Italian Tax Office, which approved the technical specifications in implementation of Article 24 of Legislative Decree 1/2024, known as the “Compliance” decree. This decree allowed for the adoption of alternative tools, establishing that the storage and transmission of anonymous daily receipts can take place via software that ensures data security and integrity.
NEW FEATURES
The provision describes a process for recording receipts based on two interconnected software components: the fiscal module 1 (FM1), installed on hardware devices such as PCs or tablets, and the fiscal module 2 (FM2), which interacts via web service with the Italian Tax Office system. The device containing FM1 is designated as the point of issuance (PEM), while the system with FM2 is the point of processing (PEL). The PEM securely records the fiscal data of transactions and automatically sends the information to the PEL, which stores the details of the operations and communicates with the Italian Tax Office. The security of operations is ensured by an electronic seal and a protected connection.
Software solutions must receive approval from the Italian Tax Office, pending verification by the Commission on fiscal meters. Manufacturers of the solutions must submit a request for approval, along with the relevant certification of compliance with the required specifications. Approval requests can be submitted starting from the date that will be communicated on the Italian Tax Office’s website. The approved solution will be made available to retailers through an authorized entity, which may coincide with the manufacturer.
Retailers interested in using an approved software must register through the reserved area of the Invoices and Receipts portal, informing the Italian Tax Office of the software used and registering the points of issuance with the help of the supplier. Only after the activation of the PEM will it be possible to register transactions and send data to the PEL. Retailers already accredited who wish to adopt this solution in place of electronic registers will need to update their registration.
CONCLUSIONS
The new solutions will also allow for the management of data for the receipt lottery. Article 24 of Legislative Decree 1/2024 also requires that such solutions integrate the process of recording receipts with electronic payments, in accordance with Article 1, paragraphs 74-77, Law 207/2024, which provides for the implementation of an integrated detection system starting from January 1, 2026. However, the methods for the storage and transmission of payment information will be defined in future regulations.
