Want to see the news for this country?
Subscribe now!Fiscal Law timeline
The fiscalization mechanism in Italy has been introduced in the early 1980s, making Italy the first country which has started with the implementation of fiscalization apparatus. The fiscalization system in Italy is based on the fiscal device.
Italy
The fiscalization regulations have been implemented in Italy, to prevent any possibility of data manipulation, protecting their integrity, originality, and completeness. The usage of certified RT fiscal devices - RT printer or RT server is compulsory. Via these devices, the communication between retailer and server of Tax Authority is established.
Type of fiscalization: Hardware
Latest news for Italy
See moreClarification of DAC7 platform and seller definitions in Italy
Italy’s tax authorities issued Law Principle No. 3/2024 on 3 October 2024. The law clarifies definitions of “platform” and “seller” for data reporting obligations in e-commerce. More details are as follows. Read more
Clarification of DAC7 platform and selle...
Italy’s tax authorities issued Law Principle No. 3/2024 on 3 October 2024. The law clarifies definit... Read more
Huge update in fiscalization in Italy: software for electronic submission and storing fiscal data instead of RT devices?
Italy's Legislative Decree 1/2024 introduces a new method for transmitting receipts electronically via software, eliminating the need for physical recorders and RT devices. This shift to cloud-based solutions aims to simplify tax compliance by reducing hardware costs and integrating payment and administrative operations. Merchants must wait for the Revenue Agency's technical specifications and can... Read more
Huge update in fiscalization in Italy: s...
Italy's Legislative Decree 1/2024 introduces a new method for transmitting receipts electronically v... Read more
New document was uploaded: Technical Specifications for Software Solutions in Compliance with Italy’s Legislative Decree No. 1/2024 for Electronic Storage and Transmission of Proceeds - draft
This document defines the technical specifications of the software solution referred to in Article 24 of Legislative Decree No 1/2024 as a tool (together with those already regulated by the Decision of the Director of the Revenue Agency of 28 October 2016) by which electronic storage and electronic transmission of the data referred to in Article 2(1) of Legislative Decree No 127/2015 can be carried out. Read more
New document was uploaded: Technical Spe...
This document defines the technical specifications of the software solution referred to in Article 2... Read more
Digital Signature Requirement Introduced for Tax Audits by Revenue Agency in Italy
On September 30, 2024, the Director of the Revenue Agency signed a provision establishing the operating procedures for using digital signatures drawn up during tax control activities, in accordance with Article 38-bis of Presidential Decree no. 600/1973. These new procedures aim to streamline tax control activities and ensure the integrity and authenticity of the documents involved. Read more
Digital Signature Requirement Introduced...
On September 30, 2024, the Director of the Revenue Agency signed a provision establishing the operat... Read more
Updated tax penalty regime in Italy
In a significant move to harmonize its tax sanction system with other EU countries, a new decree has been introduced, aiming to provide more proportional sanctions for tax violations. Decree n. 87/2024, released on 28 June 2024, amends several regulations and will apply to violations committed from 1 September 2024. Let's find out more about these changes! The updated legislation brings several c... Read more
Updated tax penalty regime in Italy
In a significant move to harmonize its tax sanction system with other EU countries, a new decree has... Read more
VAT refund procedure in Italy
Italian taxable persons who pay VAT in another EU Member State can request a refund of the tax paid. Namely, taxable persons established in Italy can request a VAT refund for tax paid in another EU country, as outlined in Article 38-bis1 of Presidential Decree 633/1972. The refund request must be submitted through a specific electronic procedure that sends the request directly to the Italian Reven... Read more
VAT refund procedure in Italy
Italian taxable persons who pay VAT in another EU Member State can request a refund of the tax paid.... Read more
Latest document for Italy
See moreTechnical Specifications for Software Solutions in Compliance with Italy’s Legislative Decree No. 1/2024 for Electronic Storage and Transmission of Proceeds - draft version
This document defines the technical specifications of the software solution referred to in Article 24 of Legislative Decree No 1/2024 as a tool (together with those already regulated by the Decision of the Director of the Revenue Agency of 28 October 2016) by which electronic storage and electronic transmission of the data referred to in Article 2(1) of Legislative Decree No 127/2015 can be carried out. Read more
Technical Specifications for Software So...
This document defines the technical specifications of the software solution referred to in Article 2... Read more
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: France Read more
S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: Serbia Read more
S4F backoffice patch
Overview of fiscalization in European countries
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
Overview of fiscalization in European co...
This document contains an overview of the presence of fiscalization and its types in all European co... Read more
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: France. Read more