Italy Scraps POS Receipt Requirement, Embracing Digital Tax Receipts

A significant change is underway in Italy’s tax system: the obligation to retain paper receipts issued by Point of Sale (POS) terminals is being eliminated. This shift, introduced by a recent decree related to the National Recovery and Resilience Plan (Pnrr), simplifies expense tracking for tax deductions, requiring citizens to retain only receipts indicating traceable electronic payments.

The End of the POS Receipt

Previously, to claim deductions for expenses like medical visits or veterinary costs, taxpayers needed to preserve both the receipt and the POS receipt as proof of payment traceability. As of March 2026, this is no longer necessary. If a merchant’s software is updated, the receipt should automatically state “Tracked Payment” or specify the payment method used. This wording carries legal weight as proof of payment, rendering the POS receipt redundant.

“Talking” Receipts and Traceability

To qualify for deductions in the 730 tax return, receipts must contain specific information: the recipient’s tax ID code, the nature and quantity of goods or services purchased and clear indication of non-cash payment.

How the Change Works

The change is enabled by a new requirement for merchants to use telematic recorders connected to their POS systems. This synergy allows the Italian Revenue Agency to automatically receive transaction data from banking circuits. When a receipt indicates an electronic payment, the information is automatically integrated into the tax database. For example, purchases made at a pharmacy automatically transmit data to the Health Card system, and once the expense is correctly loaded into a taxpayer’s reserved area on the Revenue Agency’s website, the paper documents can be discarded after verifying the amount is correct.

Benefits of the New System

Gabriele Melluso, president of Assoutenti, highlights the positive impact of this change, stating it overcomes the “burden of cumbersome and often useless paper filings.” This innovation supports fiscal digitalization and environmental protection, reducing the need for citizens to store large volumes of receipts.

What to Check on Your Receipt

While the POS receipt is no longer mandatory, it’s advisable to verify receipt completeness before leaving a store. Ensure it includes the correct tax code and payment details, with clear indications such as “Electronic Payment,” “Card,” or “Track.” If these details are missing, the POS receipt remains the only proof of non-cash payment.

Alternative Proof of Payment

If the paper receipt is unavailable, the Revenue Agency accepts alternative proof of traceability, including bank statements and credit card statements. Regularly downloading PDF files of these statements from your online banking portal provides a secure and lasting record of transactions.

Document Retention Periods

Taxpayers must retain documents supporting deductions (receipts, invoices, and bank statements) for a specific period to address potential investigations. The standard assessment period is five years, extending to ten years for building renovations or expenses with multi-year deductions.

Managing Your Payment Data with Payments Insider

Tools like Payments Insider, offered by Elavon, provide comprehensive reporting and account management features. These platforms allow businesses and individuals to access transaction data, create custom reports, and reconcile accounts efficiently. Access to monthly statements and customizable reports can help track spending and simplify tax preparation. Payments Insider also offers self-service options for account updates and supply orders.