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Recording and transmitting takings electronically in Italy

Anyone carrying out retail trade and similar activities (« commercio al minuto e attività assimilate »), for which an invoice is not compulsory unless the customer asks for one, must record every takings electronically and transmit the data to the Agenzia delle Entrate. Since 1 January 2021 fiscal receipts have been replaced by the commercial document (documento commerciale), issued only with a telematic cash register (RT) or with the free « documento commerciale online » web procedure of the Fatture e Corrispettivi portal. The RT sends the day's takings by itself when the till is closed; if the connection fails there are 12 days to transmit them.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 20 min

Deadlines

At the time of payment or delivery of the goods
Recording the transaction with the RT or the web procedure and handing the customer the commercial document, unless they asked for a digital copy
When the till is closed
The RT prepares, seals and automatically transmits the file with the day's takings
Within 12 days, if the connection fails
Transmission by reconnecting the RT or by uploading the sealed file through the upload function of the Fatture e Corrispettivi portal

Documents to prepare

  • A telematic cash register bought from an authorised dealer, or access to the « documento commerciale online » web procedure
  • Credentials for the Fatture e Corrispettivi portal (SPID, CIE, CNS or Entratel/Fisconline)
  • An internet connection: when closing the till with an RT, at every transaction with the web procedure
  • The list of transactions exempted by the Ministerial Decree of 10 May 2019, if you carry any out
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Anyone carrying out « retail trade and similar activities » for which issuing an invoice is not compulsory unless the customer asks for one
  • Besides shopkeepers, anyone who previously issued fiscal receipts: craftsmen, hotels, restaurants and the like
  • Not for transactions exempted by the Ministerial Decree of 10 May 2019, including those for which no receipt was required before (for example taxi rides, newspaper sales), collective public passenger transport and transactions on board ships, aircraft or trains during international transport

Worked example

Luca Esposito, a bar owner in Naples, and his sister Anna, a plumber

Luca rings up a coffee and a croissant for €3.20: the telematic cash register records the transaction and prints the commercial document to give the customer. In the evening, when he closes the till, the RT seals and sends the file with the day's takings by itself. One Tuesday the bar's internet line is down: Luca has 12 days to send that file, by reconnecting the RT or by copying it to a USB stick and uploading it to the Fatture e Corrispettivi portal. Anna, who makes few home call-outs, does not buy an RT: she issues the commercial document with the web procedure on her phone, with the connection active at the time of payment.

How to fill it in, step by step

  1. Check whether your transactions are retail trade or similar activities, and whether some are exempted by the Ministerial Decree of 10 May 2019.
  2. Choose the tool: a telematic cash register bought from an authorised dealer if transactions are frequent, or the free « documento commerciale online » web procedure of the Fatture e Corrispettivi portal if they are few.
  3. Record each transaction at the time of payment or delivery of the goods and hand the customer the commercial document, unless they asked for a digital copy.
  4. With an RT, make sure you have an active internet connection at least when closing the till: the day's file is sent automatically.
  5. If transmission fails, send within 12 days by reconnecting the RT or uploading the sealed file to the Fatture e Corrispettivi portal.
  6. For a break in activity longer than 12 days, or of unknown length, set the RT « out of service » with code 608 (storage/inactivity period).

Good to know

  • The commercial document has no tax value for the consumer, but can be kept as a guarantee, for an exchange or as proof of purchase.
  • The RT can record and issue commercial documents offline: the connection is needed when closing the till. The web procedure, on the other hand, needs a connection that is always active at the time of the transaction.
  • An RT and the web procedure can be used together, for instance the RT in the shop and the web procedure for staff working outside; the Agenzia's system adds up the takings in the Fatture e Corrispettivi portal.
  • On closing days no entry is needed: the RT reports the closing days at the first transmission of the next opening day.
  • Failing to record or transmit, doing so late, or transmitting incomplete or untrue data triggers the penalties of Legislative Decree 471/1997 and, where provided, suspension of the licence or of the activity.
  • The calcolo-iva calculator separates the VAT out of a gross takings amount.

Common mistakes

  • Still issuing fiscal receipts: since 1 January 2021 they are no longer allowed.
  • Using the web procedure without a connection at the time of payment: unlike the RT, it does not work offline.
  • Leaving the RT disconnected beyond 12 days after a network failure, without uploading the file to the portal.
  • Closing for a long holiday without setting the RT « out of service » with code 608.

Frequently asked questions

Who must transmit takings electronically?

Anyone carrying out retail trade and similar activities, for which an invoice is not compulsory unless the customer asks for one: shopkeepers, but also craftsmen, hotels and restaurants that previously issued fiscal receipts.

Is a telematic cash register compulsory?

No. The commercial document is issued with an RT or with the free « documento commerciale online » web procedure of the Fatture e Corrispettivi portal, which also works on mobile devices.

What if the connection fails when closing the till?

There are 12 days to transmit the data, by reconnecting the RT or copying the sealed file to external memory and uploading it to the Fatture e Corrispettivi portal.

How is a seasonal closure handled?

If the break exceeds 12 days or its length is unknown, the RT is set « out of service » with code 608; it returns « in service » at the next transmission.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.