Tax receipt via API: a tailor-made solution

As of 1° January 2022, the paper receipt and paper receipts have been definitively replaced by the electronic receipt.

With the introduction of the new rules, fulfilment by merchants can be handled in an automated manner by installing a Telematics Recorder or by resorting to software solutions, which thanks to API integration can also be used via web and in the cloud.

This possibility, made explicit by the Legislative Decree on 'Rationalisation and simplification of the rules on tax compliance', makes it possible to comply with the transmission of fees without having to procure expensive devices to be installed at each point of sale, and can also be easily applied to e-commerce.

Electronic receipt: what it is and how it works

Gradually introduced as of 2019, the electronic receipt has definitively replaced the paper receipt and tax receipt as of 1° January 2022. The novelty, which concerns all retail traders and assimilated entities, provides for the obligation to store and telematically transmit receipts for the sale of goods and services to the Revenue Agency.

At the time of purchase, the customer is issued with a commercial document, which shows the transactions subject to telematic transmission and which, like the old receipt, can be used for the deduction of certain health expenses by entering the tax code. The transmission of the compulsory data to the Revenue Agency, however, is fully automated.

The electronic receipt can be issued using a Telematic Cash Register or by means of a web procedure made available free of charge by the Inland Revenue and which can also be used in combination with the Telematic Cash Register (RT).

Submission of receipts without a Telematic Recorder

Article 24 of the Legislative Decree on 'Rationalisation and simplification of the rules on tax fulfilment', published in the Official Gazette on 8 January 2024, allows for the obligations of electronic storage and telematic transmission of receipts to be fulfilled 'also by means of software solutions that guarantee the security and inalterability of the data'.

This possibility, on which the Italian Revenue Agency had already expressed an opinion in its Answer n. 413 of 25 september 2020, allows merchants to comply with their tax obligations without the need to equip themselves with a Telematic Recorder.

As stated in the aforementioned Decree, the software solutions can be installed on any device, including the so-called Smart POS, 'in order to allow the full integration and interaction of the process of registration of receipts with the electronic payment process'.

These software solutions are designed to simplify the telematic storage and transmission of receipts and make the process less burdensome for traders, but also have the effect of enabling the Finance Guard and the Italian Revenue Agency to carry out their checks remotely, without having to physically go to the business for the on-site verification.

The API for managing tax receipts

Under current Italian legislation, we have seen, every retail sale must be accompanied by the issuance of a commercial document that must be transmitted telematically to the Invoices and Receipts portal of the Italian Revenue Agency.

Merchants issuing a limited number of invoices can avoid the RT and refer to the Revenue Agency's free web service 'Online Commercial Document'. As the Agency itself suggests, however, this method is not particularly suitable for those who need to manage a large number of business documents.

In these cases, it is advisable to opt for an automated solution, so it comes back to the choice between purchasing a Telematic Recorder or adopting one of the countless software solutions made possible by API integration.

Thanks to APIs, which allow real-time communication with the Internal Revenue Service, it is possible to transform any device, on premises or in the cloud, into a complete tool for managing business documents in real time.

API integration allows not only to automate the entire process, but also to simplify business operations and their management in full compliance with the security and data inalterability standards required by law.

API Tax Receipt: one solution, infinite possibilities

The ability to issue business documents and transmit them to the Internal Revenue Service in real time is a crucial feature of API integration, especially for those who have to manage high volumes of receipts.

Whether you manage a small business or a huge chain of shops with locations all over Italy, API integration allows you to build a tailor-made solution for every need: Openapi's APIs allow interfacing with any type of invoicing system and can be easily integrated into existing apps and management systems as well as e-commerce platforms.

Through API integration, it is possible to transform any PC and smartphone into a device that allows you to

• transmit electronic receipts to the Invoices and Revenue Portal;
• cancel any receipt already sent;
• download and send business documents to the customer;
• view and manage the list of documents issued;
• enter the code for the Ticket Lottery.

Real-time telematic data transmission not only allows you to be tax compliant at all times, but also to print and send the commercial document to the customer in the manner of your choice, from Whatsapp to SMS, before the customer leaves the shop.

The digitisation of the process, therefore, does not entail any substantial change in the shopping experience, allowing incumbent shops to retain their special characteristics. On the other hand, web services such as e-commerce and apps for orders and home deliveries can count on a complete, secure and extremely flexible solution for managing business documents.

API for electronic receipt: the advantages

The option to adopt software solutions for storing and transmitting daily receipt data marks an important development in the process of digitisation and simplification of bureaucratic procedures for businesses.

Thanks to this option, businesses of all types and sizes can count on several advantages

• savings: not only can the purchase of a Telematic Recorder be avoided, but the new technology can be used on devices already in use;
• flexibility: the Tax receipt API can be integrated with existing management systems and be used in combination with RT or any other device (smartphone, tablet, PC, Mac, etc.);
• scalability and modularity;
• remote update and control;
• cloud-based operation: API integration provides access to cloud-based solutions that avoid the use of local tools altogether.

The digitisation of the relationship between the tax authorities and businesses thus offers the concrete possibility of simplifying the management of bureaucratic requirements once and for all thanks to customised, scalable and extremely flexible solutions within the reach of everyone.