Electronic receipts: how software certification works from 2026

From 1 January 2026, the digitalisation of electronic receipts has entered its most concrete phase. Traders can transmit tax data to the Revenue Agency also through certified software, bypassing the obligation of physical telematic registers.

This development, introduced by the 2025 Budget Law and formalised with Provision No. 111204/2025, is not just technical. It is a change in the way tax obligations related to receipts are fulfilled in Italy. In addition to simplifying some steps and bringing several advantages to traders, the law opens new opportunities for software houses, management software providers, fintechs and all technology partners who want to develop their own solutions. In this article we take a detailed look at how software certification for electronic receipts works, what requirements must be met during development and how A-Cube can support those who want to become a Producer or integrate solutions for receipt transmission.

Who can certify software for electronic receipts?

The legislation is clear: from 2026 onwards, only certified solutions may be used to transmit electronic receipts to the Revenue Agency. This also applies to software integrated into POS systems, cash register systems, SaaS platforms or management solutions. Those involved in developing solutions for fiscal digitalisation must know and comply with new standards.

PEM and PEL: the key modules in transmission

The system provided for by the legislation is based on two main modules:

• the PEM (Point of Issue) that is installed on POS, PC or tablet and collects transaction data, digitally signs it and generates the commercial document;

• the PEL (Processing Point) that receives documents, checks their integrity, transmits them to the Revenue Agency and manages substitute storage according to the rules in force.

The two modules must communicate securely, use standard formats (XML), qualified electronic signatures and approved synchronisation protocols. 

The legislation concerning software for electronic receipts also introduces new roles with different, interconnected responsibilities. These are the Producer and the Provider. These are added to the Trader who uses the final solution and the Revenue Agency, which oversees the entire process.

The roles of Producer and Provider, explained clearly

The role of Producer can be undertaken by any company that develops the PEM and PEL modules, provided it meets all the conditions laid down by the legislation. This role must: 

- ensure that the software complies with the technical, tax and security specifications defined by the Revenue Agency;
- formally initiate the software approval process, appoint a certification body, provide testing and validation environments for PEM and PEL and submit the final documentation for approval;
- maintain valid ISO 9001 (quality) and ISO 27001 (information security) certifications;
- manage certification for every “tax-relevant” change and authenticate any minor modifications via self-declaration.

To perform their role, Providers must also be accredited by the Revenue Agency and obtain ISO 9001 and ISO 27001 certifications. They must:

• manage the secure connection and digital signature certificates for their PEL, passing interoperability tests with the Agency’s systems;

• ensure the continuous operation of the solution, technical support for traders and the correct transmission of tax data;

• assign unique serial numbers to the points of issue and handle their activation with the Revenue Agency;

• store and archive commercial documents, daily files and transmission receipts securely in accordance with the rules of Ministerial Decree of 17 June 2014;

• generate and sign the daily receipts files, transmitting them to the Revenue Agency within the required deadlines;

• manage any emergencies and malfunctions.

In the event of termination of the relationship with the trader or the producer, Providers are also responsible for ensuring the migration or delivery of the complete data in a compliant format.

Software certification for electronic receipts: all the stages

The certification process for receipt solutions is not complicated but does require specific expertise; this can already be inferred by considering the respective responsibilities of Producer, Provider and Revenue Agency. Here is how it works:

• the Producer develops PEM and PEL following the specifications of Provision No. 111204/2025;

• it must obtain or maintain the required certifications (ISO 9001 and ISO 27001);

• prepare the materials for assessment, including simulations and security checks;

• the Revenue Agency, through the Fiscal Meters Commission, evaluates and approves the solution, publishing the outcome of the request online.

Once approved, the software can be distributed to Providers, who register and activate the PEMs and make the solution operational at the Traders. The Revenue Agency, for its part, is responsible for overseeing the entire system. Its functions include: 

• the approval of software on request from Producers and with the support of the Fiscal Meters Commission;

• the registration of approved solutions;

• oversight and remote checks, also in collaboration with the Financial Police;

• verifying that Providers use certified solutions and that the data are transmitted in compliance with the prescribed standards (XML, electronic signature, synchronisation).

How A-Cube can support you (in 3 operating models)

For many companies, the real obstacle regarding software for electronic receipts is not the willingness to comply with the obligation but the technical and regulatory complexity of the process. For this reason, we at A-Cube have designed the API-first platform, already compliant with the legislation. It can be integrated according to different operating models based on the level of autonomy and responsibility desired by the partner.

Partner as Producer

With this first option, we at A-Cube make our accredited platform and the PEM and PEL solutions available to the Partner. We provide the infrastructure to be approved and the APIs for connecting to the telematic receipts network, reducing development time and costs and maintaining ownership of the solution. In this way, the Partner can become an official Producer and Provider.

This solution is ideal for:

• large SaaS platforms integrated into large-scale retail or retail;

• financial institutions or PSPs offering POS solutions;

• providers who want to quickly integrate certified fiscalisation functions;

• companies looking for a fully white-label solution with a minimal investment.

In short: for those who want to offer software under their own brand and already have experience in the regulatory field.

A-Cube as Producer

In this model, it is us at A-Cube who certify the solution. The partner becomes the Provider and takes care of distributing, integrating and supporting traders. Perfect for those who want to reduce time and rely on an already approved base.

A-Cube as Producer and Provider

In this last possible model we offer the end-to-end Smart Electronic Receipt solution. We at A-Cube handle development, certification, transmission and storage. The Partner only needs to think about the user interface or integration with their management software. And they can be sure to avoid errors and penalties.

Each model is designed to meet different needs, with one single objective: helping partners bring a secure, scalable and fully compliant solution to market.

Your API-first solution, with A-Cube

Whether you want to build your solution from scratch or integrate a ready-made platform, we can help you do it with the minimum effort and maximum results. With A-Cube you have a technical, regulatory and operational partner by your side who knows the rules and their developments in depth and enables you to reduce risks, costs and time. All thanks to APIs that are already validated and compliant. Want to know more? Write to info@acubeapi.com: you can test our solutions in a sandbox environment.