Submitting electronic receipts: how it works and which models to adopt in 2026

Are you a manufacturer, a provider or a merchant? The role you play in the sending of electronic receipts changes depending on the obligations you must fulfil. According to the new rules already in force from 1 January 2026, those who issue electronic receipts must use certified PEM and PEL modules developed according to clearly defined procedures laid down by law (Article 24 of Legislative Decree 1/2024). The aim is to ensure that the transmission of receipts takes place only and exclusively through certified software. In short: merchants must from now on ensure a direct connection between payment POS devices and the telematic cash register. And it is not only those who are obliged to issue electronic receipts who must update, but also those who produce the solutions that make their issuance possible, the manufacturers, and those who make them available to merchants, namely the providers. 

For this reason, at A-Cube we have designed a platform that makes it possible to adopt a modular and scalable approach. It in fact allows you to operate with maximum compliance without overhauling processes and software already in use. In addition, it offers three possible collaboration models aimed at manufacturers, providers and merchants. Three different paths, one common goal: to be compliant in a simple and sustainable way. Here they are all.

1. Partner as manufacturer

This model is designed for large-scale SaaS platforms integrated into grocery retail or retail, financial institutions or PSPs that offer POS solutions and providers who want to quickly integrate certified fiscalisation functions. It is also ideal for companies looking for a completely white-label solution for sending electronic receipts with a minimal investment. 

Those who intend to produce proprietary software must follow a very lengthy process to obtain certification from the Commissione Misuratori Fiscali and the Revenue Agency. This long process requires every change to the “fiscally relevant” system to be authenticated and a self-declaration to be provided for every minor change. But it is possible to save time by choosing our accredited platform and the already complete PEM and PEL modules. Already having the infrastructure to be homologated and the APIs for connection to the receipts network means the manufacturer can reduce development time and costs. And they can build their own solution while retaining ownership of it. This gives them the opportunity to offer a value-added electronic fiscalisation service without having to worry about compliance aspects.

This could be the case for a SaaS or a provider specialised in cash-flow management that decides to also provide its own solution for the new tax rules. Having to launch the service on the market under its own brand in a short time, it needs to find a customisable and already tested solution. Our platform for sending receipts allows businesses of this kind to keep full control of the product and offer their customers a solution that complies with the 2026 regulations. In this way, our partner can become both Manufacturer and Provider, offering a vertical, fully customised service aligned with its business model.

2. A-Cube as manufacturer, the partner as provider

This model is designed for those looking for a ready-to-use yet customisable solution. In this case, we at A-Cube act as the certified manufacturer. We take direct responsibility for the compliance of the PEM and PEL modules, their homologation and regulatory maintenance. The partner can in this case act as the provider and manage the direct relationship with merchants. In other words, they can integrate our technology for sending electronic receipts into their own ecosystem. This could be a POS, a fintech or banking platform or a SaaS system. This gives them the opportunity to offer a compliant and always up-to-date electronic fiscalisation service without having to worry about compliance aspects. Here too, as in the first model, the advantage lies in the speed of integration and time-to-market. 

For example, a POS supplier may decide to expand its offer by introducing automatic receipt transmission. In this case, it can easily integrate the already working and homologated A-Cube certified modules into its interface without changing the customer user experience. 

3. A-Cube as manufacturer and provider

Third and final scenario: we at A-Cube take care of everything. In this case the partner only has to integrate the Scontrino Elettronico Smart API into its software. This model is perfect for end merchants who must comply with the electronic receipt obligation and the sending of electronic receipts using certified solutions.

In addition to ensuring a simple and secure telematic transmission of receipts, Scontrino Elettronico Smart is perfectly scalable. This makes it suitable for the most varied contexts: from small independent shops to large chains, from multi-location franchises - such as hairdressers and beauty salons - right through to e-commerce businesses with high order volumes.

How does it work? With a direct REST API connection, data is sent to the Revenue Agency without manual intervention and without the need to integrate additional cash registers. It can be integrated into management and ERP systems or payment solutions such as Stripe. In this way, the fiscal transmission phase is linked to the collection phase and otherwise common problems, such as duplication or misalignment, are avoided. The API dashboard finally makes it possible to monitor submissions and manage both returns and payment cancellations. In short, it is a true centralised system, fully compliant, that offers full control over processes and reduces errors.

As mentioned, this model is ideal for end users, that is, those businesses that want to move quickly and with minimal organisational impact. 

Three models, one platform for sending electronic receipts

As we have seen so far, the new regulations on the transmission of telematic receipts impose new standards, but not all players involved have to deal with them in the same way. Some want to build a proprietary platform, some prefer a rapid integration and some need to find and integrate a ready-made solution as soon as possible. For each of them, we at A-Cube offer the most suitable solution thanks to the flexibility of our API platform. The plus? You can integrate it now without compromising on security, reliability and compliance. To find out more or try the platform in a sandbox environment for free, write to info@acubeapi.com.