API
Difference between an electronic receipt and an electronic invoice: rules, obligations and solutions
From the automatic transmission of VAT data to the compliant retention of electronic files, the drive towards tax digitalisation in Italy is well underway but still presents many challenges. As rules and obligations evolve, they push companies and traders to keep up to date. It may also be necessary to clarify the functions and nature of some digital documents that are mandatory or are about to become so. A question that often comes up, for example, concerns the difference between an electronic receipt and an electronic invoice. Although both are transmitted electronically, they have completely different purposes and workings. In this article we clarify the characteristics of both documents, suggesting useful solutions for integrating the two processes into your own workflows in compliance with the regulations.
What is the electronic receipt and when must it be issued
The electronic receipt is nothing more than the digital version of the paper receipt. It is an electronic commercial document that certifies the collection of payment for goods or services in a B2C context. When it is issued, the data on the takings is automatically sent to the Revenue Agency via the Exchange System (SdI). To do this, a telematic cash register (RT) must be used, which stores transactions in a non-modifiable way and transmits them within the deadlines set by law.
This system had already been made mandatory for all VAT-registered parties from 1 January 2022. From 1 January 2026, however, all traders issuing electronic receipts will have to ensure a direct software connection between their POS systems and their telematic cash registers. The measure aims to combat tax evasion by digitising purchase documentation.
In general, the electronic receipt must be issued:
in the context of B2C sales, when the customer is a private individual who is not VAT registered;
in transactions directed to the public without the need for an invoice;
in catering and in sectors where the sales flow is large and frequent (such as craftsmanship, for example)
Returning to the difference between an electronic receipt and an electronic invoice, it is important to remember that the former does not have full tax or accounting validity. And, while it certifies the sale transaction and payment, it does not replace the latter in cases where the latter is legally required.
Electronic invoice: what it is and when it must be issued
The electronic invoice is a tax document that is generally issued in XML format. It is mandatory for B2B and B2G transactions and, in some cases, in B2C if the customer requests it or if expressly provided for. Before being delivered to the recipient, it always passes through the Exchange System (SdI) for the performance of formal checks. These relate to master data, recipient codes, certified email addresses (PEC), duplicates, numbering, etc. Known in English as e-invoicing, it is valid for VAT purposes and relevant for deductions and reliefs.
In 2019, Italy was one of the first countries to introduce electronic invoicing, extending it to almost all VAT entities. In 2023 it obtained an extension from the EU to continue using the Exchange System (SdI) until 31 December 2027 or until the definitive introduction of an alternative European system.
Today, the obligation to issue electronic invoices applies to:
VAT number holders (including those under the flat-rate scheme);
those carrying out transactions between businesses (B2B) and those selling to final consumers (B2C);
those invoicing the Public Administration (PA);
those carrying out cross-border operations, who must send data via SdI (e-reporting) pending the introduction of the ViDA package for intra-EU harmonisation.
According to Law Decree 14 December 2018 no. 135, medical and healthcare professionals such as doctors, dentists, physiotherapists and other healthcare workers are exempt from the obligation.
The difference between an electronic receipt and an electronic invoice in brief
Comparing the electronic receipt with the electronic invoice side by side, we can say that:
the former is an electronic commercial document designed for B2C, issued at the till through a telematic cash register and feeding into the telematic takings sent to the Revenue Agency;
the latter is a proper tax document, mandatory in B2B and B2G (and in some B2C cases) that is created in XML and passes through the SdI.
The digital receipt certifies the retail transaction but does not, as a rule, give entitlement to a tax deduction or relief. E-invoicing is valid for VAT and accounting purposes, feeds registers and reconciliation processes, and must be retained in accordance with the rules.
In essence, the two documents are neither equivalent nor interchangeable. The electronic receipt certifies the payment received from the end consumer, while the electronic invoice governs the tax and administrative obligations typical of business-to-business relationships and dealings with the Public Administration. What changes, therefore, are both the purposes and the transmission channels, as well as the systems with which they can be produced.
In both cases, however, it is possible to adopt an API-centric approach to automate document issuance and integrate the issuing process with your own software systems and with those of the Revenue Agency.
A-Cube APIs: the digital infrastructure for electronic receipts and electronic invoices
As we have seen, electronic receipts and electronic invoices are part of a broader digitalisation process, which has led companies and traders to update their internal workflows with new software and hardware. However, these investments have not always made it easier to automate the transmission of electronic invoices or the issuing of digital receipts. At A-Cube we develop APIs capable of providing a legally compliant infrastructure in the simplest and most intuitive way possible, helping to reduce time, errors and costs.
In particular, the API A-Cube for Electronic Invoicing makes it possible to issue, receive and archive invoices in XML or JSON format centrally and, at the same time, automate reconciliation with bank movements, integrating financial data with accounting data. Its dashboard allows real-time monitoring of flows and grouped or VAT-number-based statistics. In addition, invoices are processed as soon as they are sent, avoiding queues or delays. Through webhooks it is possible to define the notifications that the API must send to internal systems, such as automatic handling of responses or status updates.
On the other hand, the API Smart Electronic Receipt makes it possible to generate and send digital receipts to the Revenue Agency automatically and in compliance with the rules, without the need for telematic cash registers or additional hardware. It has a centralised dashboard that allows control of submissions, management of returns and cancellations, and full traceability of receipts. One of its strengths is scalability: it is suitable for single points of sale, retail, e-commerce platforms and companies with high transaction volumes. It is also a solution already fully compliant with the reform in force from 1 January 2026, when it will operate according to the new legal standards.
An integrated management of electronic receipts and invoices, with A-Cube APIs
Exploring the difference between an electronic receipt and an electronic invoice helps us understand how complicated the accounting and tax management of a business or company can be today. That is why, at A-Cube, we develop API-centric solutions capable of eliminating complexity in both the short and long term. Our APIs can be implemented separately or together. Those who need to issue both electronic receipts and electronic invoices will be able to easily integrate the two APIs and ensure that they communicate with the company software already in use. It is also possible to try both services in a sandbox environment and run simulations. To find out more, write to info@acubeapi.com: we will be happy to provide you with all the information you need.
