Studio PonchioSTP
Electronic retail receipts: what the omnibus decree actually says
As things stand there is no obligation to issue the retail receipt electronically at the customer’s request: the corrective decree before the Italian Parliament 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, consists of 28 articles. None of them deals with the retail receipt: Article 1 concerns dependent family members, Article 12 the VAT deduction. The Council of Ministers is convened for the final examination on 4 August 2026; until publication in the Official Gazette nothing is in force.
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 today. Retail businesses and their advisers should check the final text upon publication in the Official Gazette; 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.
- Government Act no. 430 (19th legislature) – draft corrective legislative decree, transmitted to the Chambers on 21 July 2026; final examination convened for 4 August 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.