Italian electronic receipts: telematic till, web procedure and the POS link
Italian businesses selling to consumers must record every sale electronically and send the daily totals to the Agenzia delle Entrate. The course covers who is caught and what is exempt, how to choose between a telematic till and the free web procedure, the twelve-day emergency window, the 2026 till-to-POS link, penalties starting at 70 per cent with a 300 euro floor, and extracting VAT from gross takings.
Foundational2 modules47 minFree course
2026 rules — verified on September 25, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Tell whether a business counts as retail trade or a similar activity under Italian rules
- Separate the commercial document from the old fiscal receipt and from an invoice
- Pick between a telematic till and the free web procedure according to sales volume
- Record each sale at the right moment and send the daily data on time
- Handle closing days, holidays and broken connections without losing a day of data
- Link the telematic till to electronic payment terminals in the Fatture e Corrispettivi portal
- Meet the linking deadlines for a new or replaced card terminal
- Tell substantive breaches from purely formal ones, and the penalty for each
- Work out taxable amount and VAT from gross takings at each rate
- Set up a monthly check that catches mistakes before an audit does
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 123 minFree — no accountItaly's electronic receipts duty: who carries it, which tools, what deadlinesWhat you will be able to do
- Tell whether a business counts as retail trade or a similar activity under Italian rules
- Separate the commercial document from the old fiscal receipt and from an invoice
- Pick between a telematic till and the free web procedure according to sales volume
- Record each sale at the right moment and send the daily data on time
- Handle closing days, holidays and broken connections without losing a day of data
- Module 224 minFree — no accountThe POS link, penalties and using takings data for VATWhat you will be able to do
- Link the telematic till to electronic payment terminals in the Fatture e Corrispettivi portal
- Meet the linking deadlines for a new or replaced card terminal
- Tell substantive breaches from purely formal ones, and the penalty for each
- Work out taxable amount and VAT from gross takings at each rate
- Set up a monthly check that catches mistakes before an audit does
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.
Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
File it
Step-by-step guides to the official forms cited in this course.
Go further
The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.