Operating a cash register in Italy: What businesses need to know
The content, formats, operational methods and other aspects of cash register receipts, along with the features of the required equipment, are specific to each country's regulations.
Italy was among the first countries world-wide to introduce fiscal regulations in the early 1980s, aiming to eliminate the risk of data manipulation and ensure the authenticity and integrity of transaction records.
Fiscal regulations in Italy
Prior to 2019, Italy's cash register laws and regulations were stipulated by the March 23, 1983 Decree. These regulations were later extensively updated to implement telematic cash registers (known as "registratori telematici" or RT) and electronic receipts (scontrini elettronici, now known as the commercial document or documento commerciale).
Since this significant tax reform all fiscal devices must now automatically transmit daily transaction data to the Revenue Agency (the Agenzia delle Entrate, AdE). Merchants are required to use certified RT devices, such as RT cash registers (known as RT printers), or RT servers, which facilitate direct communication between the retailer and the Tax Authority's servers.
What does a cash register do?
A cash register is a device used in retail and business settings to manage sales transactions, track revenue, and ensure accurate accounting. While the exact requirements of a cash register depend on country-specific regulations, its main purpose is to record sales transactions, calculate taxes, store payments, and print receipts.
Many cash registers can integrate with other devices, such as barcode scanners, printers, and payment terminals. This allows for streamlined operations, facilitated product inventory management and enhanced security. Modern cash registers are also able to communicate with cloud-based platforms and tax authorities, ensuring accurate transactions and easy compliance.
Since when is the telematic cash register mandatory?
The telematic cash register (RT) became mandatory in Italy on January 1, 2020, for most businesses. This requirement was part of a broader tax reform introduced to enhance transparency and combat tax evasion by ensuring that sales data is automatically transmitted to the Italian Tax Authorities (Agenzia delle Entrate). The law introduced a two-phase schedule for mandatory compliance:
- The obligation was introduced gradually, starting July 1, 2019, for businesses with annual revenues exceeding €400,000.
- From January 1, 2020, the mandate extended to all businesses, regardless of revenue size, requiring them to use certified telematic cash registers to transmit daily transaction data electronically to the Tax Authorities. The final deadline was later extended to January 1, 2021.
The RT system replaced traditional fiscal receipt systems, ensuring greater accuracy, real-time reporting, and compliance with modern fiscal regulations.
What are the requirements for the cash register in Italy?
As stated in the Fiscal Decree linked to the 2019 Budget Law, all cash registers in Italy must be connected to the internet for the transmission of telematic fees. This required manufacturers to modify their equipment to meet the new legal requirements.
The previous "correspondence book" recording daily earnings has been discontinued. Additionally, the fiscal booklet for cash registers has been digitized and can now be accessed via a QR code affixed to the cash register. The traditional fiscal receipt has been replaced by the commercial document.
Since 2019, cash register equipment is referred to as a telematic cash register (RT). Fiscal data in telematic XML format is sent daily and automatically to the AdE, while customers receive a non-fiscal receipt (either paper or digital) as proof of purchase or payment.
How does the telematic cash register work?
The fiscal cash register typically features either a numeric keypad or a touch screen, a fiscal printer, and a customizable keyboard for inputting data. It is linked to a remote database, enabling the download of tax information and the summarization of transactions.
What do I need to do to install a telematic cash register?
To obtain a telematic cash register (RT) in Italy and ensure compliance with the current Italian fiscal reporting requirements, the following steps are necessary:
- Choose a certified device: Select an approved RT model.
- Purchase and install: Have it installed by an authorized technician.
- Register the device: Activate it with the AdE for unique identification.
- Set up transmission: Configure automatic daily sales data transmission.
- Maintain compliance: Keep the device updated and serviced regularly.
How much does it cost to register and operate a cash register?
The cost of registering a telematic cash register (RT) in Italy primarily involves the purchase and installation of the device itself, as there is no separate registration fee imposed by the Agenzia delle Entrate.
The costs are typically broken down into
- The purchase of the certified RT device
- Installation and activation
- Maintenance and updates
Exploring certified software alternatives may offer a more cost-effective solution for businesses. The recent regulatory changes have introduced software-based solutions as alternatives to physical RT devices. These certified software options can be installed on existing devices, reducing initial investment and ongoing maintenance expenses.
From hardware to cloud-based fiscalization solutions: The future of the cash register
Italy’s Legislative Decree 1/2024 introduces a new approach for electronic receipt transmission through software, eliminating the reliance on physical cash registers and RT devices. The transition to cloud-based solutions such as fiskaly's SIGN IT is designed to simplify tax compliance, reduce operational costs, and unify administrative processes.
Beginning in 2025, businesses in Italy will have the option to transition to certified software solutions for transmitting fiscal data. However, the Italian Revenue Agency has yet to release the technical specifications required for these software solutions. Until these guidelines are published and regulatory details are clarified, businesses are required to continue using the existing hardware-based systems, including telematic cash registers and RT devices, to ensure compliance with current tax regulations.
fiskaly’s SIGN IT Lite already allows the fully-compliant automatic transmission of corrispettivi through connecting your POS system to the web portal of the AdE.
By taking the first step towards cloud-based fiscalization, businesses will be able to seamlessly transition to the upcoming solution SIGN IT, covering all requirements of Italy's upcoming fiscal framework as soon as the details are published.