Fiscal subject related
Rules that will be changed in 2023: a two-dimensional QR code will be printed on commercial documents (fiscal receipts), and customers will have the possibility to immediately find out who won. That is a novelty if we compare it with the previous rules. Certainly, this will affect RT printers and RT servers—the main fiscal documents in Italy—because, before October, they need to adapt in accordance with the new rules and be able to produce a two-dimensional code for the lottery. More precisely, the Revenue Agency specifies that the updates of the device models must be carried out by October 2, 2023, in order to generate the two-dimensional code to be reported in the commercial document, valid for participation in the instant lottery. Once again, the QR code, whose characteristics are established in the technical specifications, will be issued on the receipt that is issued following the purchase and can be used to quickly verify the winning tickets.
Other news from Italy
Certified Software Solution for Tax Data Storage and Transmission: Meeting 2025’s Technical Requirements with Integrated Tax Modules in Italy
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Software for the electronic transmission of the sales data in Italy—technical regulations and future development
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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
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
Clarification 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
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