E-Invoices and Takings: How They Coexist for the Merchant
A merchant issues two different certifications: the receipt (commercial document) for private customers and the e-invoice for business transactions, mandatory since 1 January 2019 (Law 145/2018). Those who always issue an invoice are exempt from the receipt, and card takings must be reconciled with the documents issued.
Receipt vs e-invoice: who receives what
| Document | Customer | Tool and rule |
|---|---|---|
| RoxPay POS Smart | B2C customers paid by card | Electronic receipt via linked telematic cash register, credited within 48 hours |
| Electronic receipt | Consumers (B2C) | Telematic cash register with electronic transmission, QR or SMS (art. 1-bis DL 124/2019) |
| E-invoice | Companies and professionals (B2B) | Mandatory since 1 January 2019 (Law 145/2018), sent through the Exchange System (SdI) |
| Simplified invoice | Merchants exempt from the receipt | A merchant who always issues invoices does not issue receipts |
Sources: Agenzia delle Entrate (electronic invoicing area), Law 145/2018, art. 1-bis DL 124/2019. The document type depends on the customer, not the payment method.
E-invoice and receipt: two different channels
The merchant issues a document depending on the customer, not the payment method. To the consumer (B2C) issues the commercial document (receipt), certified through the telematic cash register with transmission to the Revenue Agency: the [electronic receipt guide](/en/resources/payment-gateway-for-smes-guide) covers the 2026 obligations.
To the company or professional (B2B) issues the e-invoice, mandatory since 1 January 2019 under Law 145/2018, sent through the Exchange System (SdI) with the recipient code (7 characters) or the client's PEC address.
The practical point is the combination: a business customer paid by card normally asks for the e-invoice. The payment runs on the POS, the invoice leaves from the management software to the SdI. Two parallel flows that must match in accounting.
The POS-cash register link: the duty that ties taking and certification
From 1 January 2026 every POS must be administratively linked to the telematic cash register (Budget Law 2025, paragraphs 74-77) via the logical pairing on the Fatture e Corrispettivi portal. The amount taken by card must be consistent with the transmitted revenue.
This rule is where taking and certification meet: if the POS collects €300 of transactions, the revenue certified by the cash register must tell the same figure. A POS provided with pairing support and management software that integrates till and payments avoids manual reconciliation. The procedure is in the [POS-cash register link guide](/en/resources/payment-gateway-for-smes-guide).
Those always issuing an invoice are exempt from the commercial document: in that flow the card or payment-link collection remains certified as a transaction, while the accounting document is the e-invoice sent to the SdI.
How electronic takings enter the accounting
A merchant collecting by POS, payment link or e-commerce receives aggregated credits on the business account: without structured summaries, accounting has to rebuild the match between invoices issued and takings arrived by hand.
With RoxPay the dashboard provides the monthly summary of transactions and fees, useful for accounting and for the 30% tax credit on fees (art. 22 DL 124/2019, tax code 6916, box RU, for businesses up to €400,000 of revenue, as described in the [POS tax credit guide](/en/resources/pos-tax-credit-2026)).
For e-commerce the sequence is the same with one more step: the order generates the payment on the gateway, the credit arrives within 48 hours and the e-invoice leaves from the management software. The [payment gateway choice guide](/en/resources/payment-gateway-for-smes-guide) lists the criteria to evaluate reporting and integrations.
Costs: collection fees and taxation
Electronic taking and e-invoicing have independent costs. On the fee, blended rates apply a single percentage, typically between 1.4% and 1.95% by provider; with IC++ pricing every component is separate and verifiable: regulated interchange (0.2% debit, 0.3% consumer credit under EU Regulation 2015/751), scheme fee and markup.
RoxPay applies €0.15 + 0.35-0.85% (IC++) per transaction, with no monthly canone. The tax credit on fees applies to any financial operator, including RoxPay, and the monthly dashboard summary simplifies the filing.
The item-by-item simulation against the main providers is in the [POS costs comparison](/en/resources/payment-gateway-fees-comparison).
Frequently Asked Questions
When is an e-invoice required and when the receipt?
To the consumer you issue the commercial document (receipt certified by the telematic cash register); to the company or professional you issue the e-invoice, mandatory between businesses since 1 January 2019 (Law 145/2018) and sent through the Exchange System.
Does a merchant who always issues invoices need receipts?
No. A merchant who always issues invoices is exempt from the commercial document, under the revenue rules. Fuel sales, vending machines and electric vehicle charging fall under the other exemptions.
Must the POS match the transmitted revenue?
Yes. From 1 January 2026 every POS is administratively linked to the telematic cash register and the card takings must be consistent with the revenue transmitted to the Revenue Agency (Budget Law 2025). Failing the link is equated with omitted recording of revenue: 90% of VAT sanction with €500 minimum.
Does RoxPay issue e-invoices?
No. RoxPay is a payment gateway, not an invoicing system: the e-invoice is issued by your software to the Exchange System. RoxPay provides the POS, the e-commerce gateway and the monthly fee summary useful for accounting. RoxPay is not a bank and does not open bank accounts.
Do RoxPay fees qualify for the tax credit?
Yes. The 30% tax credit on electronic payment fees (art. 22 DL 124/2019) applies to any operator's fees, within the €2,000 annual cap per recipient and for businesses up to €400,000 of revenue. The RoxPay dashboard provides the monthly summary for filing with tax code 6916.
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