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Electronic retail receipts: what the omnibus decree actually says

There is no obligation to issue the retail receipt electronically at the customer’s request: the corrective decree, published as Legislative Decree no. 148 of 7 August 2026, contains no provision on the documento commerciale (retail receipt), and the rule of prior agreement with the recipient still applies.

Government Act no. 430, transmitted to the Chambers on 21 July 2026 after the preliminary approval of the Council of Ministers of 10 June 2026, was adopted as Legislative Decree no. 148 of 7 August 2026 (Official Gazette no. 185 of 11 August 2026, Ordinary Supplement no. 30), in force from 12 August 2026. None of the 37 articles of the published text deals with the retail receipt: Article 1 concerns dependent family members, Article 12 the VAT deduction. On daily takings the only change is Article 33, under which differences of up to 5 per cent between transactions paid electronically, recorded and stored, and the electronic payments accepted are no longer penalised.

The rule in force remains the Ministerial Decree of 7 December 2016

For retail traders the applicable rules remain those of the Ministerial Decree of 7 December 2016: the retail receipt is issued on paper (Article 1(3)) and, only by prior agreement with the recipient, may be issued electronically, guaranteeing its authenticity and integrity (Article 1(4)). Operators of telematic cash registers should note the observation of the Finance Committee of the Chamber of Deputies of 29 July 2026: subjecting to the same requirements as telematic registers any technological system that stores and transmits daily takings.

In practice: no new obligation concerning the retail receipt. Sending the retail receipt by e-mail remains possible only by agreement with the customer, of which it is advisable to keep a written record together with the sending log.

• Legislative Decree no. 148 of 7 August 2026 (Official Gazette no. 185 of 11 August 2026, Ordinary Supplement no. 30), Articles 1, 12 and 33; draft transmitted to the Chambers as Government Act no. 430 (19th legislature) on 21 July 2026.
• Ministerial Decree of 7 December 2016 (Official Gazette no. 303 of 29 December 2016), Art. 1(3) and 1(4): paper format and electronic format by prior agreement.
• Chamber of Deputies, Finance Committee, opinion of 29 July 2026: favourable with observations.
• Law 111/2023, Art. 1: tax reform enabling act, thirty-six-month deadline.