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Farewell to stacks of faded receipts and POS receipts that have been stashed in drawers for years. The government has approved a new implementing decree for the National Recovery and Resilience Plan (NRRP), which eliminates the requirement to keep paper receipts for electronic payments for ten years. This long-awaited shift for citizens and businesses is a significant step toward reducing bureaucracy. The initiative comes amid a surge in digital payments. According to Confesercenti, in 2025 active POS terminals in Italy reached 3.87 million, up from 3.75 million the previous year. Digitalization is accelerating, and the rules are beginning to shift. The ruling eliminates the need to keep POS receipts for payments made with credit, debit, or prepaid cards. Receipts, invoices, and tax receipts remain mandatory. Banking paperwork, including digital formats such as bank statements or emails from financial intermediaries, may be used to establish proof of payment as long as it is full and easily accessible. The ruling is based on the assumption that POS receipts are not accounting papers, but rather proof of payment. The duty to maintain them arose from a broad reading of Article 2220 of the Civil Code, which has long been regarded as an unnecessary burden. For tax deductions, such as those on the 730 form, it is sufficient to save the receipt or invoice and show traceability through bank transactions. Important changes also apply to payments to the Public Administration: for transactions done through platforms such as pagoPA, the administration will be required to authenticate the payment using its own IT systems, rather than requiring citizens to show a paper receipt. The reform is part of a larger digitization effort. Starting January 1, 2026, it will be mandatory to connect POS terminals to electronic registries that transmit payments to the Revenue Agency in order to improve the consistency of tax returns and collections. By 2029, the objective of this roadmap is to implement wholly digital receipts and increasingly automated tax audits.
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