Module 123 min2359 wordsFree — no account
Italy's electronic receipts duty: who carries it, which tools, what deadlines
The module’s worked examples, then cases to attempt before revealing their solution · 4 sections · 505 words · 6 min
Worked example
Sara's shop and the plumber
On a summer night the ice-cream shop sells dozens of cones: a telematic till at the counter spares her typing each sale into a screen, and the file goes out by itself at closing. Her brother-in-law issues two or three documents a day, from his van or a customer's kitchen: the free web procedure is enough for him, provided his phone has a signal.
Practical case
A connection that fails on Saturday night
A café closes its till on Saturday night, but the router is broken and the telematic till cannot send the day's file. The line engineer can only come the following Friday. Should the owner worry? And what can he do if he would rather not wait for the engineer?
Hint: Count the days from the closing of the till, and remember the file stays sealed in the device's memory.
Show the solution
The day's file was built and sealed by the RT at closing. There are twelve days to transmit it. From Saturday to the following Friday is six days: once the line is back, the RT sends the file on its own. If the owner prefers not to wait, he copies the sealed file to a USB stick and uploads it through the Fatture e Corrispettivi portal from any computer that is online.
Answer: No problem within twelve days: wait for the line or upload the file from a USB stick in the portal.
Practical case
The beach club that closes in September
A beach club uses a telematic till from May to September and stays shut from October to April. The manager fears he must report the closure every day, or face questions over seven months with no transmissions. What should he do on the last day of the season, and what happens when he reopens?
Show the solution
The break is far longer than twelve days, so the manager should notify the Agenzia in advance by setting the till out of service with code 608, which signals a dormant period. Nothing is recorded during the closed months. On reopening in May, the first transmission puts the device back into service with no further formalities.
Answer: Set the RT out of service with code 608; it comes back into service with the first transmission in May.
Practical case
An electrician with a shop
An electrician runs a small electrical-supplies shop with a telematic till at the counter, and also carries out repairs in private homes, paid on the spot. Must he buy a second, portable till for the call-outs? How will the Agenzia see the two streams of takings?
Show the solution
He does not have to buy a second device. The guide allows a combined set-up: counter sales go through the RT, while call-outs are recorded through the free documento commerciale online procedure on a smartphone, as long as there is a signal. The Agenzia's system adds together the data from both channels and shows the total in the Fatture e Corrispettivi portal.
Answer: No second RT: use the web procedure for call-outs, and the Agenzia adds both channels together in the portal.
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.