Fiscal Receipt (Ricevuta): Who Issues It, Duties and Differences
The fiscal receipt (ricevuta) is the commercial document transmitted telematically to the Revenue Agency by those who are not retail merchants: professionals, craftsmen and small traders not in retail. The telematic cash register or the Documento Commerciale web procedure issues it, like the sales receipt for retailers.
Sales receipt vs fiscal receipt: who issues which document
| Document | Who issues it | Tool |
|---|---|---|
| Electronic sales receipt (scontrino) | Retail merchants (shops, bars, restaurants) | Telematic cash register with electronic transmission (art. 1-bis DL 124/2019) |
| Fiscal receipt (ricevuta) | Professionals, craftsmen, small traders not in retail | RT or Documento Commerciale web procedure, telematic transmission |
| E-invoice | Those operating towards companies and PA (B2B) | Exchange System (SdI), mandatory since 1 January 2019 |
Sources: Agenzia delle Entrate (documentation on the commercial document and the Fatture e Corrispettivi portal), art. 1-bis DL 124/2019. The document choice depends on the nature of the activity and the customer, not the payment method.
What the fiscal receipt (ricevuta elettronica) is
The fiscal receipt is the telematic version of the receipt: the commercial document issued by those who are not retail merchants, that is professionals (lawyers, doctors, consultants), craftsmen and small traders who sell or provide services outside retail. Like the sales receipt, it certifies the takings and the data are transmitted telematically to the Revenue Agency.
The basis is the same as the sales receipt: art. 1-bis of DL 124/2019, introduced by Budget Law 2021, allows issuing the commercial document in electronic form, delivered with QR code or SMS; the document is fiscally valid with the customer's tax code.
The operational distinction: the retail merchant (shops, bars, restaurants) issues the sales receipt; the professional or non-retail operator issues the fiscal receipt; whoever always issues an invoice is exempt from both. The [electronic sales receipt guide](/en/resources/electronic-receipt-requirements-2026) covers the retail side.
How the fiscal receipt is issued
Two channels. The first is the telematic cash register: like the sales receipt, the RT generates the document, stores it and transmits it, with paper, QR or SMS delivery to the customer. The second is the Documento Commerciale web procedure of the Fatture e Corrispettivi portal, designed for those issuing few documents: it is compiled online and the data are transmitted without a cash register.
The stamp duty runs through the automatic virtual mechanism active since 1 March 2020: no machine stamp on telematically transmitted documents.
For consultation, the Revenue Agency provides the service for consulting invoices and receipts in the reserved area of the Fatture e Corrispettivi portal. The [telematic cash register guide](/en/resources/telematic-cash-register-guide) covers duties and costs of the device.
Differences with sales receipt and invoice
The duties of the fiscal receipt follow the commercial document rules: certification of takings, telematic transmission, virtual stamp. The differences:
- Fiscal receipt vs sales receipt: same technical structure, different issuer. The fiscal receipt belongs to non-retail operators; the sales receipt to retail merchants.
- Fiscal receipt vs invoice: the e-invoice is mandatory towards companies and PA (since 1 January 2019, Law 145/2018, sent via SdI); the fiscal receipt covers consumer transactions of non-retail operators. The [e-invoices and takings guide](/en/resources/e-invoices-for-merchants) explains how the two channels coexist.
- Sanctions: the rules match the sales receipt, with 90% of VAT sanction and €500 minimum for omitted recording (Dlgs 471/1997 as amended by Budget Law 2025).
Frequently Asked Questions
Who must issue the fiscal receipt?
Non-retail operators collecting from consumers: professionals, craftsmen and small traders without a retail structure. Those operating towards companies or PA issue the e-invoice; whoever always issues an invoice is exempt from the commercial document.
What is the difference between fiscal receipt and sales receipt?
The technical structure is the same: both certify the takings with telematic transmission. The issuer changes: the sales receipt belongs to retail merchants (shops, bars, restaurants), the fiscal receipt to professionals and non-retail operators.
How is the fiscal receipt issued without a cash register?
With the Documento Commerciale web procedure of the Revenue Agency's Fatture e Corrispettivi portal: it is compiled online and the data are transmitted telematically, without a telematic cash register. For high volumes the RT remains the standard tool.
Does RoxPay issue fiscal receipts?
No. RoxPay is a payment gateway, not an invoicing system: the commercial document is issued by your cash register or management software. RoxPay provides the POS, the gateway and the monthly fee summary; it is not a bank and does not open bank accounts.
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