API
Electronic receipt and transmission of daily takings: obligations and penalties from 2026
The new rules on electronic receipts and the transmission of takings will enter into force on 1 January 2026, and will affect all merchants required to issue the digital document. These are requirements that, while they may seem purely technical, have concrete effects on the day-to-day organisation of the business. In this article we look at what the regulations provide, what tools are needed to remain compliant, what the risks are in the event of failure to comply, and how to manage everything digitally and at scale thanks to A-Cube's API-centric solutions.
Electronic receipts and takings: how it works today and what will change in 2026
The electronic receipt, like the paper one, is nothing more than the commercial document issued at the end of a sale to the final consumer. Today, anyone who complies with the regulations already has a web-connected fiscal recorder capable of automatically sending commercial documents to the Revenue Agency. In the current system, however, the POS and the recorder still do not communicate with each other. This can lead to alignment errors, duplicates or omissions.
For this reason, and to make payments more transparent and secure, the 2025 Budget Law also introduced the obligation to integrate the POS and the fiscal recorder. So, what changes regarding electronic receipts and the transmission of takings? Every electronic payment will have to automatically generate a valid, traceable commercial document, with no manual steps. In addition, takings will be transmitted to the Revenue Agency directly at the end of the day. This entails some important technical changes, which we look at in detail.
Electronic receipts and the transmission of takings: the new rules
To comply with the regulations, it is necessary to use certified solutions exclusively. These can be:
hardware-based, with the traditional fiscal recorder (RT) that automatically sends transaction data to the Revenue Agency platform;
software-based, through a certified system that stores and sends takings directly from digital POS terminals or advanced cash register systems.
Software-based solutions are based on two main modules: the Point of Issuance (PEM) and the Processing Point (PEL). The first is installed on devices such as tablets, PCs or POS terminals and collects sales data, applies the digital signature and sends everything to the next module. The latter, the PEL, validates the documents and forwards them to the Revenue Agency. Both modules must be validated and certified by authorised bodies before being brought to market. The entire flow must comply with the official XML formats, incorporate electronic signatures and adopt secure synchronisation protocols.
Penalties and risks for those who do not comply
What happens if you do not comply? Take, for example, a beauty salon that uses outdated management software and a POS supplied by an external provider. In this setup, it is likely that the two systems do not communicate with each other. This makes it difficult to automatically generate the electronic receipt and correctly transmit takings, and can lead to delays and inconsistencies.
On the sanctions side, the regulations are clear and provide hefty fines for those who do not comply with the obligations relating to electronic receipts and the transmission of takings. In the event of failure to transmit or store commercial documents, a fine of 100 euros is applied for each transmission up to a maximum of 1,000 euros per quarter.
For those who bypass the obligation to connect the POS and fiscal recorder, a fine ranging from 1,000 to 4,000 euros is предусмотрed per violation. In this case, there is also a risk of suspension of the licence or authorisation to operate the business, even for repeated individual violations. Those who do not update their tools in time or rely on suppliers that do not ensure alignment with the new standards therefore face significant risks.
How to comply with the rules on electronic receipts and takings
The good news is that there are ready-made solutions that make it possible to comply without having to change software or purchase new tools. One of these is our Smart Electronic Receipt API. The solution makes it possible to replace the issuing of receipts with the web-based cash register and send documents to the tax account automatically. The API sends electronic receipt data to the Revenue Agency in real time, with no need for manual procedures. All this with the guarantee of traceability and archiving of the documents. Ideal for always being fully compliant with electronic receipts and the transmission of takings.
Those who choose Smart Electronic Receipt can rely on a clear and intuitive dashboard that allows them to monitor the status of each submission and manage returns and cancellations. The API makes it possible to store document history securely and in compliance. And it is perfectly scalable.
Some practical examples? In a store with multiple locations that has integrated the Smart Electronic Receipt API, every digital payment or card payment automatically generates the electronic receipt without manual intervention. At the end of the day, the sending of documents will take place directly and smoothly for each of the outlets. Even those who run a service business, such as a launderette or a beauty salon, or a business such as a restaurant or pizzeria, will be able to count on a straightforward, compliant fiscal flow, ready to be transmitted to the Revenue Agency. And if they open new locations, they can use the same API with complete peace of mind.
Complying with electronic receipts and the sending of takings with A-Cube APIs
With A-Cube APIs, you can simplify tax management, avoid errors and penalties, and improve the operational efficiency of your business. This is a flexible and interoperable solution, already ready for the regulations that will come into force in 2026. To find out more, or to try the API in a sandbox environment completely free of charge, you can contact us at info@acubeapi.com
