API
Timing and rules for the electronic receipt: what the regulations provide
To date, the electronic receipt has already been adopted by all commercial activities in Italy. Since January 2022, in fact, all VAT-registered entities have been required to issue it using a telematic cash register (which then automatically sends transaction data to the Revenue Agency). So why are we now talking about new electronic receipt rules? Because more changes are on the way. In this article we explain what they are and why Scontrino Elettronico Smart by A-Cube is already ready for the changes to come.
Rules for the electronic receipt from 2026 onwards
From 1 January of the new year, another obligation will come into force. Merchants will have to ensure a direct connection between payment POS terminals and the telematic cash register. In essence, the 2025 Budget Law (Article 24 of Legislative Decree 1/2024) introduced the obligation to transmit receipts only and exclusively via certified software. The solutions that can be adopted may be:
hardware-based, with the traditional telematic cash register (RT) that automatically sends transaction data to the Revenue Agency platform;
software-based, via a certified system that stores and sends receipts directly from digital POS terminals or advanced cash register systems.
As for software-based solutions, the process is based on two main modules:
the Point of Issue (PEM), installed on devices such as tablets, PCs or POS terminals, which collects sales data, applies the digital signature and transmits it to the next module;
the Point of Processing (PEL), which receives the documents, validates them and forwards them to the Revenue Agency, ensuring traceability and integrity.
Before being made available on the market, both modules must be certified by authorised bodies. These must ensure that PEM and PEL comply with the technical specifications, cybersecurity requirements and correct interoperability with the Revenue Agency's systems. The entire flow must comply with the official XML formats, integrate the electronic signature and adopt secure synchronisation protocols.
The A-Cube Scontrino Elettronico Smart API: the solution already ready, already compliant
At A-Cube we developed the Scontrino Elettronico Smart API some time ago, already adopted by numerous businesses. The solution currently allows the automatic and compliant sending of commercial documents to the Revenue Agency and will work with the new system coming into force from January 2026. All without adding telematic cash registers or further hardware.
Currently, it is necessary to entrust A-Cube with the task of sending the commercial documents to the Revenue Agency (from the Revenue Agency's Invoices and Receipts portal). From 2026 onwards, however, this step will be removed.
The solution has a centralised dashboard that enables monitoring of submissions, management of returns and cancellations, and full traceability of receipts. One of its strengths is its scalability: it is suitable for individual points of sale, retail, e-commerce platforms and companies with high transaction volumes.
Scontrino Elettronico Smart is perfectly integrated into our App for Stripe e-invoicing. If you use this payment gateway for your e-commerce business or your company, download the updated app now from the Stripe Marketplace: you will be able to manage both electronic invoices and electronic receipts in one place at the same time.
Key roles in the digitisation of receipts: Manufacturer, Provider, Merchant, Revenue Agency
Even the merchant onboarding process has been carefully regulated. Before going into this aspect, let us clarify who the main players in the chain are.
1. The Manufacturer: the one who designs, develops and certifies the PEM and PEL modules. They must ensure that the solution complies with the technical specifications of the Revenue Agency, obtain approval, maintain the ISO 9001 and ISO 27001 certifications, manage the different versions of the solutions and collaborate with Providers for distribution.
2. The Provider: makes the software solution available to the Merchant. They are responsible for configuring it, activating it and ensuring its operational continuity over time. They must be accredited by the Revenue Agency, use a solution approved by the Manufacturer and manage the registration of PEMs, the activation of the PEL, document retention, emergencies and the relationship with the Agency itself.
3. The Merchant: the user of the software solution who carries out sales operations and transmits electronic receipts. They must: register on the 'Invoices and Receipts' portal, register the devices used, configure and activate the solution, correctly manage the transmission and archiving of data, and manage emergencies via a logbook (digital or paper) in the event of disconnection or failure.
4. The Revenue Agency: the control and assurance authority for the entire system. Its functions include: approving the software (upon request from Manufacturers, with the support of the Fiscal Meters Commission); registering the approved solutions; remote monitoring and inspections, also in cooperation with the Financial Police; verifying that Providers use certified solutions and that the data is transmitted in accordance with the standards (XML, electronic signature, synchronisation).
This chain model ensures that each party knows what to do, when and how. From software design (Manufacturer), to supply and activation (Provider), to use and data transmission (Merchant), right through to regulatory oversight and supervision (Revenue Agency).
How the new traceability model works
How do these figures have to interact with each other? The onboarding process is not left to chance: it follows specific rules that guarantee traceability across the entire flow, from the choice of the Provider to the certification of the technology used.
To operate in compliance, the merchant must access their Tax Drawer and select the Provider they intend to work with: this step formalises the association between the commercial activity and the platform that will manage the transmission of receipts. The Provider, in turn, must use a solution certified by an accredited Manufacturer, thus ensuring that the PEM and PEL modules meet all the requirements set out.
The result is a structured model, secure and fully traceable: every actor involved has defined responsibilities and the system as a whole gains in efficiency, transparency and reliability.
Three possible collaboration models with A-Cube
In this scenario, our API platform will allow software houses, PSPs and technology providers to comply with electronic fiscalisation under three collaboration models. Those who come to us will be able to choose the most suitable one based on their level of digitalisation.
1. The partner becomes Manufacturer and Provider
A-Cube provides the PEM and PEL modules and the necessary infrastructure, while the partner retains ownership of the final solution and manages its approval. This is a perfect approach for those who want to develop their own platform without starting from scratch.
2. A-Cube takes on the role of certified manufacturer
In this case we take direct responsibility for the compliance of the modules while the Partner acts as a Provider. The latter is responsible for integrating POS, banking or fintech solutions and managing the relationship with the merchant. The ideal path for those seeking fast integration and a ready-to-use solution, including white label.
3. A-Cube is both Manufacturer and Provider
In this case, the partner only has to deal with the application layer or front-end, while we at A-Cube manage the entire infrastructure and ensure compliance, data transmission and retention in accordance with the rules.
The roles change, the logic remains the same. With this in mind, our APIs allow partners to build tailor-made solutions starting from a solid, certified base designed to evolve with the regulations.
Compliance with electronic receipt rules, with the A-Cube solution
Complying with electronic receipt rules does not just mean meeting regulatory obligations. It is a strategic choice to simplify day-to-day work, avoid mistakes and face the upcoming changes with peace of mind. The solution developed by A-Cube offers companies a reliable, integrable tool already ready to comply with the new 2026 rules.
If you want to understand how the Scontrino Elettronico Smart API can adapt to your system, your point of sale or your e-commerce flow, contact us at info@acubeapi.com. We will help you choose the most suitable configuration, test the service in a secure environment and be ready for the regulatory deadline.
