# Italy's corrispettivi telematici: RT and POS rules

In Italy, a shop or any business selling to consumers without an invoice records each sale electronically and sends the day's takings to the Agenzia delle Entrate. You do it with a registratore telematico (RT), a till that seals and transmits the file after you close the day, or with the agency's free web procedure, documento commerciale online. Your customer gets a documento commerciale, which replaced the old scontrino and ricevuta fiscale from 1 January 2021. Since 1 January 2026 you also link each card terminal or payment app to your RT online.

## Who

Anyone doing retail trade or similar activities where an invoice is not required unless the customer asks: shops, artisans, hotels, bars and restaurants. The duty began on 1 July 2019 above €400,000 of 2018 turnover and on 1 January 2020 for everyone else. The ministerial decree of 10 May 2019 exempts some operations, such as taxi rides, newspaper sales and international transport. E-commerce sales are exempt from transmission, but go in the corrispettivi register.

## Dates

- 2019-07-01: Shops and other retail businesses with turnover above €400,000 in 2018 start sending daily takings to the Agenzia delle Entrate.
- 2020-01-01: The duty extends to every other retail business, including artisans, hotels and restaurants that used to issue ricevute fiscali.
- 2021-01-01: The grace period ends: paper scontrini and ricevute fiscali are gone, replaced by the documento commerciale from an RT or the free web procedure.
- 2026-01-01: The 2025 Budget Law makes it compulsory to link every card terminal and payment app to the RT, for sales from this date.
- 2026-03-05: The Agenzia delle Entrate opens the online service for linking terminals to RTs in the Fatture e corrispettivi portal.
- 2026-04-20: Deadline to link payment tools that were active on 1 January 2026 or used during January 2026.

## Tools

- cassa-in-cloud: yes. Works with the TeamSystem RT and sends the daily takings over Wi-Fi, Ethernet or a data SIM in the agency's XML 7.0 format. (https://www.teamsystem.com/horeca/cassa-in-cloud/funzionalita/registratore-di-cassa-telematico/, 2026-10-05)
- SumUp: yes. Its free Cassa Fiscale Online turns the app into your till and sends takings automatically; SumUp says all its readers can be linked under the 2025 rule. (https://www.sumup.com/it-it/legge-di-bilancio-2025/, 2026-10-05)
- Satispay: partial. A payment tool you must link, not a till: it is pre-loaded in the agency's list as an online POS, with its code on page 2 of your statement. (https://www.satispay.com/it-it/blog/aziende-negozi/collegamento-pos-registratore-di-cassa/, 2026-10-05)

## Questions

### Do I need an RT if I only sell online?

No. In ruling 198/2019 the Agenzia delle Entrate confirmed that e-commerce takings stay exempt from electronic transmission. Indirect e-commerce, where the order and payment happen online and the goods ship by courier, counts as a distance sale with no receipt duty. You record those sales in the corrispettivi register under article 24 of DPR 633/1972, and you issue an invoice if the customer asks for one.

### Can I skip the till and use the free web procedure?

Yes. The agency offers documento commerciale online, a free procedure in the Fatture e corrispettivi portal that issues the document and sends the data. It needs an internet connection that stays on while you serve customers. It suits low volumes, such as a market stall or an artisan, while a busy shop usually prefers an RT that prints and transmits by itself.

### What happens if my RT goes offline?

The RT tries to send the file as soon as you close the day, so you need a connection at least at closing. If the internet is down, you have 12 days to send the sealed file, either by reconnecting the RT or by uploading it from a USB stick in the Fatture e corrispettivi portal. On days you are closed you record nothing: the RT reports them with the next transmission.

### How do I link my card terminal to the RT?

You log in to Fatture e corrispettivi, open Gestione collegamenti and pair your RT serial number with each payment tool, yourself or through an intermediary. The link is virtual, so no cable between terminal and till is needed. Terminals active on 1 January 2026 or used in January 2026 had to be linked by 20 April 2026. A terminal you start using later is linked from the sixth day to the last working day of the second month after you get it.

### Does the customer still get a receipt?

Yes, a documento commerciale, issued by the RT or the web procedure. Since 1 January 2021 it has replaced the scontrino and the ricevuta fiscale. It has no tax value for the customer but works as proof of purchase, for returns and for warranty claims. If the customer wants an invoice, you issue an electronic one through SDI instead.

## Sources

- [Agenzia delle Entrate: i corrispettivi elettronici](https://www.agenziaentrate.gov.it/portale/i-corrispettivi-elettronici)
- [Agenzia delle Entrate: guida memorizzazione e trasmissione telematica dei corrispettivi (febbraio 2021)](https://www.agenziaentrate.gov.it/portale/documents/20143/233439/Guida_ScontrinoElett_Febb21_Completa.pdf/6d527c84-b0df-23c5-0128-c6f23a732d92)
- [Agenzia delle Entrate: risposta n. 198/2019 (commercio elettronico e corrispettivi)](https://www.agenziaentrate.gov.it/portale/documents/20143/1534633/Risposta+n.+198_2019.pdf/ba860ccb-9b6d-c360-d3a4-84ef3256e308)
- [Agenzia delle Entrate: comunicato stampa del 5 marzo 2026 (collegamento POS e RT)](https://www.agenziaentrate.gov.it/portale/cs-5-marzo-2026)
- [Agenzia delle Entrate: comunicato stampa del 17 aprile 2026 (scadenza del 20 aprile)](https://www.agenziaentrate.gov.it/portale/-/comunicato-stampa-17-aprile-2026-registratori-di-cassa-e-pos-ancora-pochi-giorni-per-fare-l-abbinamento-online.-scade-il-20-aprile-il-termine-per-gli-strumenti-di-pagamento-attivi-a-gennaio-2026)
- [Agenzia delle Entrate: FAQ collegamento POS-RT](https://www.agenziaentrate.gov.it/portale/documents/d/guest/faq_collegamento_pos_rt-1)