IRS, goodbye to Pos receipt but payment data are already on the receipt

'Electronic payment'. Have you noticed these two words? If you happen to look closely, you will already find it on the receipt if you paid with a credit card, debit card, prepaid card or an App. This is not an irrelevant detail, since you will only need to keep the receipt for all those expenses that require 'talking' proof of the electronic payment to be entitled to deductions in the 730. This is one of the effects of the amendment contained in the Pnrr decree that cancels the obligation to keep Pos receipts.

But let us see in detail. The NPRD expressly provides that communications sent to customers and documentation provided, also in digital format, by banks and financial intermediaries may be used in place of paper receipts issued by terminals enabled to make payments by credit, debit, and prepaid card, or other digital means. All on condition that they contain the information relating to the individual transactions carried out and that they are in fact retained, guaranteeing full accessibility (reference is made to Article 2220 of the Civil Code). Thus, in essence, even statements of account in digital format may be fully employed to support the digital payment of expenses in the event that the associated tax relief is tied to traceability.

In fact, receipts (or commercial documents, as they are now called) already contain an indication of payment made in a traceable manner. A change that is already operational and has anticipated the alignment between Pos and cash registers, which has been in force since the beginning of 2026 and will become fully operational from the beginning of March when the possibility of digital matching between terminals and cash registers will be made available in the reserved area of the Inland Revenue website.

The receipts on POS are a first step towards a more general goal on which Parliament has asked the government (with a resolution approved in the House Finance Committee last June) to overcome the paper receipts obligation. All of this with gradual steps: from 1 January 2027 for large-scale distribution companies; then from 1 January 2028 for all other entities with a turnover above a certain threshold; and finally from 1 January 2029 for all other merchants. All of this, however, while still allowing purchasers to request a print-out of the commercial document.