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Electronic receipt, all subjects excluded from the obligation



the electronic reception will start from July 1, 2019, but not for everyone. It is the MEF decree that establishes what I am subjects excluded from the obligation of electronic memorization and telematics transfer of data on daily allowances.

Below the exempted categories of the obligation to receive electronically tobacconists, newsagents and taxi drivers, but not alone. The decree of the Ministry of Economy and Finance wants simplify the beginning of the digital revolution involving many traders, craftsmen and even end users.

The electronic receipt covers the marginal operationsor those whose income or allowances amount to less than 1% of the total turnover for 2018.

It will be temporary exemptions and the MEF will determine when the obligation to proceed from the paper receipt to the new electronic receipt starts for each category that is currently excluded.

For the majority of topics that carry out retail and assimilated trade activities it starts on January 1, 2020 and always from this date the waiting and enigmatic lottery of the vouchers will begin.

The obligation to electronic storage and electronic transmission of the data from daily costs it will instead be brought forward to 1 July 2019 exclusively for private individuals with a turnover of more than 400,000 euros.

Electronic receipt, all subjects excluded from the obligation

It was mostly expected MEF decree with the exemptions from the obligation the electronic reception, published on the evening of 16 May 2019.

One of the first excluded from the new obligation from storage and transmission in telematic mode of the data of the fees, or daily collection, there are all subjects that are already covered by current legislation outside the scope of certification of the fees.

These include, for example, tobacconists, newsagents, sellers of agricultural products and those who provide telecommunications, broadcasting and public transportation services for people and vehicles.

Moreover, the electronic receipt has no influence on those who make the receipt collective public transport services of persons and vehicles and luggage, in whatever way, for which the ticket fulfills the function of tax certification.

MEF – decree exemptions for electronic receipt obligation
Download the text of the decree with the subjects exempted from the obligation to electronically store and send the data of the daily allowances

Electronic receipt, timed exemptions. From January 1, 2020 expansion to (almost) all

The goal is to gradually give way to the new obligation which from 1 January 2020 will involve all traders, retailers and artisans who document their activities by issuing a receipt or receipt.

shall excluded of the obligation to issue an electronic voucher until December 31, 2019 and also in the case of a turnover of more than 400,000 euros:

  • subjects that carry out marginal transactions or whose income or rewards do not exceed 1% of the turnover in 2018. In this case, the receipt or receipt must be issued;
  • operations on board ships, aircraft or trains in the case of international transport, such as cruise ships.

Topics that are exempt from the mandatory electronic receipt until December 31, 2019 also include operating fuel distributor installations, but only for transactions other than the sale of gasoline and diesel, in the case of rewards or marginal income.

Exemptions from the obligation to comply with the new electronic receipt have a limited period of validity and, even in cases where a deadline is not provided, the decree stipulates that later MEF provisions will determine the start date.


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