> ## Documentation Index > Fetch the complete documentation index at: https://docs.invopop.com/llms.txt > Use this file to discover all available pages before exploring further. # Smart receipts Italy > Issue documento commerciale in Italy
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| | | | --------- | ------------------------------ | | Developer | [Invopop](https://invopop.com) | | Category | Government | | Scope | B2C | | Country | [Italy](/compliance/italy) | The [AdE](https://www.agenziaentrate.gov.it) (*Agenzia delle Entrate*) is Italy's tax authority responsible for managing tax collection and fiscal compliance. The *documento commerciale* (also known as *scontrino elettronico*) is a digital fiscal document that records sales transactions and transmits them to the AdE. Italian law requires businesses to transmit sales data digitally through either a certified *Registratore Telematico* (RT) or the [AdE's online portal](https://www.agenziaentrate.gov.it/portale/aree-tematiche/fatturazione-elettronica). Smart Receipts streamlines this process by providing a secure interface to relay your sales data to the AdE through a local provider. Important distinctions for the *Documento Commerciale*: * It is not an invoice (*fattura*) - invoices require detailed buyer information and follow different tax rules. * It does not replace transport documents (*documento di trasporto*). * It is not a simple internal receipt - it serves an official fiscal function requiring AdE transmission. * It must include VAT at the time of sale - deferred VAT payment is not permitted. The AdE portal provides functionality to create tickets, void them entirely, and process refunds at the item level. Invopop's Smart Receipts implementation supports all these operations, allowing you to manage your electronic tickets programmatically through our API or manually via the Console. Smart Receipts (AdE CF) is **not** a substitute for [SDI](/guides/it-sdi-sending). Invopop works with SDI to issue electronic invoices using the FatturaPA and is the main tool available to issue electronic invoices in Italy. AdE CF should only be used when customer information is not available, like in online B2C scenarios. **Key Features** * **Workflow Automation:** This app provides automated workflows for issuing receipts, voiding receipts, and processing refunds through the AdE system. * **Real-Time Transmission:** Receipts are transmitted to the AdE in real-time, ensuring compliance with Italian e-receipt regulations. * **Legally Compliant PDF Receipts:** Receipts are generated with all mandatory fields and AdE document numbers, as required by Italian fiscal legislation. * **Supplier Registration:** Register suppliers with AdE credentials to enable receipt issuance on their behalf. * **Item-Level Refunds:** Process refunds at the item level using corrective invoices. * **GOBL Integration:** Uses the open-source [GOBL](https://gobl.org) format with the `it-ticket-v1` addon for validation and compliance. Make sure to check out our [Smart Receipts Guide](/guides/it-ticket) for instructions on how to issue receipts and set up your workflows. ## FAQ Invoicing questions Install the SDI Italy app for B2B/B2G/B2C structured invoicing, or the Smart Receipts app for B2C-only AdE CF receipts. Run invoices through the Generate FatturaPA + Send to SDI workflow. See the [Italy tax regime in GOBL](https://docs.gobl.org/regimes/it) for tax categories, codice fiscale rules, and SDI-specific extensions. The [`it-sdi-v1`](https://docs.gobl.org/addons/it-sdi-v1) addon documents required FatturaPA fields. You cannot modify an AdE CF invoice after issuing it. Instead you must: 1. Void the incorrect invoice using the "Void AdE CF Invoices" workflow 2. Issue a new invoice with the correct information We recommend adding a series and code to the invoice so that you can keep track internally even though the AdE will generate a document number. AdE CF is **not** a substitute for [SDI](/guides/it-sdi-sending). Invopop works with SDI to issue electronic invoices using the FatturaPA and is the main tool available to issue electronic invoices in Italy. AdE CF should only be used when customer information is not available, like in online B2C scenarios. Use the standard GOBL invoice with the simplified tag. No customer tax ID is required. The `it-ticket-v1` addon handles the AdE CF-specific fields. Each receipt gets a unique Lottery Code if the lottery functionality is enabled. Registering supplier questions Provide the supplier's Partita IVA and Codice Fiscale (where different) in their party configuration. No certificate upload is needed — Invopop signs and submits to SDI as the supplier's intermediary. No supplier certificates are required. Invopop signs FatturaPA submissions with its own Agenzia delle Entrate-recognized intermediary credentials. Only the Partita IVA and routing metadata are stored. Run the Smart Receipts Register Supplier workflow with the supplier's Partita IVA. Invopop registers the merchant with Agenzia delle Entrate's AdE CF service so issuance can begin immediately. None at the supplier level. Invopop authenticates to AdE CF via its intermediary credentials. The supplier's Partita IVA is the only routing identifier needed. Receiving questions Register the recipient with SDI using Invopop's Recipient Code (`JKKZDGR`) and run the Customer Registration workflow. Invopop automatically receives matching invoices and routes them through the configured Import workflow. Inbound FatturaPA XMLs are parsed via [`gobl.fatturapa`](https://github.com/invopop/gobl.fatturapa). The original signed XML is preserved as a silo entry attachment alongside the GOBL representation. Reporting questions Per receipt, in real time — there is no periodic batch. Invopop transmits each receipt to AdE CF as it is issued. End-of-day totals are aggregated automatically by Agenzia delle Entrate from individual transmissions. No periodic format — per-receipt JSON sent to AdE CF's REST endpoint. Daily/monthly aggregations are derived automatically by Agenzia delle Entrate. More answers in our [Italy FAQ](/faq/italy) section The following workflow actions will be available once you install and enable this app:
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Issue GOBL invoices to the Italian AdE using their receipt (documento commerciale) format.
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Void a receipt previously sent to the Italian AdE. Register a GOBL party to issue receipts in the Italian AdE. The following workflows are available to make your integration easier. Use them as templates to build upon. This workflow automates Italian documento commerciale processing and transmission to AdE. ```json Example Smart Receipts issue receipt workflow theme={"system"} { "name": "Smart Receipts issue receipt", "description": "Issue an Italian *documento commerciale* via AdE", "schema": "bill/invoice", "steps": [ { "id": "0b0bdb00-25b5-11f0-864a-193f213df097", "name": "Sign envelope", "provider": "silo.close" }, { "id": "04427d60-25b5-11f0-864a-193f213df097", "name": "Send receipt to AdE", "provider": "ticket-it.send" }, { "id": "9e973e00-2b2d-11f0-984e-0542d5f28f0b", "name": "Generate PDF", "provider": "pdf", "summary": "Italian · A4", "config": { "logo_height": 40, "locale": "it", "date_format": "%Y-%m-%d", "layout": "A4" } }, { "id": "112326b0-25b5-11f0-864a-193f213df097", "name": "Set state", "provider": "silo.state", "summary": "Set state to `sent`{.state .sent}", "config": { "state": "sent" } } ], "rescue": [ { "id": "194a66a0-25b5-11f0-864a-193f213df097", "name": "Set state", "provider": "silo.state", "summary": "Set state to `error`{.state .error}", "config": { "state": "error" } } ] } ``` [Add to my workspace →](https://console.invopop.com/redirect/workflows/new?template=it-ticket-send) This workflow voids receipts that were issued in error through the AdE system. ```json Example Smart Receipts void receipt workflow theme={"system"} { "name": "Smart Receipts void receipt", "description": "Void an Italian *documento commerciale* on AdE", "schema": "bill/invoice", "steps": [ { "id": "02a62be0-2b2e-11f0-984e-0542d5f28f0b", "name": "Void receipt with AdE", "provider": "ticket-it.void" }, { "id": "1583e220-2b2e-11f0-984e-0542d5f28f0b", "name": "Set state", "provider": "silo.state", "summary": "Set state to `void`{.state .void}", "config": { "state": "void" } } ], "rescue": [ { "id": "25c98860-2b2e-11f0-984e-0542d5f28f0b", "name": "Set state", "provider": "silo.state", "summary": "Set state to `error`{.state .error}", "config": { "state": "error" } } ] } ``` [Add to my workspace →](https://console.invopop.com/redirect/workflows/new?template=ticket-void-receipt) This workflow registers a supplier with AdE credentials to enable receipt issuance. ```json Example Smart Receipts register supplier workflow theme={"system"} { "name": "Smart Receipts register supplier", "description": "Register a supplier with AdE", "schema": "org/party", "steps": [ { "id": "1a1be400-2b32-11f0-984e-0542d5f28f0b", "name": "Sign envelope", "provider": "silo.close" }, { "id": "de116bb0-25b4-11f0-864a-193f213df097", "name": "Register supplier with AdE", "provider": "ticket-it.register" }, { "id": "e0a1b380-25b4-11f0-864a-193f213df097", "name": "Set state", "provider": "silo.state", "summary": "Set state to `processing`{.state .processing}", "config": { "state": "processing" } } ], "rescue": [ { "id": "1deb1470-2b32-11f0-984e-0542d5f28f0b", "name": "Set state", "provider": "silo.state", "summary": "Set state to `error`{.state .error}", "config": { "state": "error" } } ] } ``` [Add to my workspace →](https://console.invopop.com/redirect/workflows/new?template=ticket-register-supplier) This example shows a simple B2C invoice from an Italian supplier (Documento Commerciale). Key points to note: * The minimal version (`ticket-b2c.min.mdx`) contains only the essential fields required to create the invoice * The [`it-ticket-v1`](https://docs.gobl.org/addons/it-ticket-v1) addon ensures validation using AdE CF v1 rules built into [GOBL](https://docs.gobl.org) * Extensions (`ext`) fields specify values that cannot be determined otherwise: * Items have an extension identifying them as goods or services * VAT exemptions require an Italian exemption code * The `prices_include` field indicates that item prices include VAT * When running `gobl build`, the system automatically calculates totals, line item sums, IVA breakdowns, and normalizes the document according to Smart Receipts requirements * The built version (`ticket-b2c.mdx`) shows the normalized document with all calculated fields including line indices, sums, and total amounts ```json Documento Commerciale theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": ["it-ticket-v1"], "series": "XXIT", "code": "001", "currency": "EUR", "tax": { "prices_include": "VAT" }, "type": "standard", "supplier": { "name": "Cleaning SRL", "tax_id": { "country": "IT", "code": "74230430451" } }, "lines": [ { "quantity": "1", "item": { "name": "Cleaning services", "price": "125.00", "ext": { "it-ticket-product": "services" } }, "taxes": [ { "cat": "VAT", "ext": { "it-ticket-exempt": "N3" } } ] }, { "quantity": "3", "item": { "name": "Cleaning products", "price": "137.50", "ext": { "it-ticket-product": "goods" } }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-ticket-v1" ], "type": "standard", "series": "XXIT", "code": "001", "issue_date": "2026-04-20", "currency": "EUR", "tax": { "prices_include": "VAT" }, "supplier": { "name": "Cleaning SRL", "tax_id": { "country": "IT", "code": "74230430451" } }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "Cleaning services", "price": "125.00", "ext": { "it-ticket-product": "services" } }, "sum": "125.00", "taxes": [ { "cat": "VAT", "key": "export", "ext": { "it-ticket-exempt": "N3" } } ], "total": "125.00" }, { "i": 2, "quantity": "3", "item": { "name": "Cleaning products", "price": "137.50", "ext": { "it-ticket-product": "goods" } }, "sum": "412.50", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "22.0%" } ], "total": "412.50" } ], "totals": { "sum": "537.50", "tax_included": "74.39", "total": "463.11", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "export", "ext": { "it-ticket-exempt": "N3" }, "base": "125.00", "amount": "0.00" }, { "key": "standard", "base": "338.11", "percent": "22.0%", "amount": "74.39" } ], "amount": "74.39" } ], "sum": "74.39" }, "tax": "74.39", "total_with_tax": "537.50", "payable": "537.50" } } ``` After the AdE (Agenzia delle Entrate) accepts the invoice, they add a reference to each line item. This reference, stored in the [`it-ticket-line-ref`](https://docs.gobl.org/addons/it-ticket-v1#ade-line-reference) extension, is essential for processing refunds. Notice: * This example shows a complete invoice with line references added by the AdE after acceptance * The minimal version contains the basic invoice structure before AdE processing * When running `gobl build`, the system calculates all totals and normalizes the document * The built version shows the complete document with AdE-assigned line references, calculated totals, and all automatically generated fields * These line references are required for creating corrective invoices and processing refunds * The complete invoice represents the final state after successful submission to and acceptance by the AdE ```json Documento Commerciale complete theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-ticket-v1" ], "uuid": "0196ed2c-3ca6-7000-b87f-8fb532b45250", "type": "standard", "series": "XXIT", "code": "001", "issue_date": "2025-05-20", "currency": "EUR", "tax": { "prices_include": "VAT" }, "supplier": { "name": "Cleaning SRL", "tax_id": { "country": "IT", "code": "74230430451" } }, "lines": [ { "quantity": "1", "item": { "name": "Cleaning services", "price": "125.00", "ext": { "it-ticket-product": "services" } }, "taxes": [ { "cat": "VAT", "ext": { "it-ticket-exempt": "N3" } } ], "ext": { "it-ticket-line-ref": "557647" } }, { "quantity": "3", "item": { "name": "Cleaning products", "price": "137.50", "ext": { "it-ticket-product": "goods" } }, "taxes": [ { "cat": "VAT", "rate": "standard" } ], "ext": { "it-ticket-line-ref": "557647" } } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-ticket-v1" ], "uuid": "0196ed2c-3ca6-7000-b87f-8fb532b45250", "type": "standard", "series": "XXIT", "code": "001", "issue_date": "2025-05-20", "currency": "EUR", "tax": { "prices_include": "VAT" }, "supplier": { "name": "Cleaning SRL", "tax_id": { "country": "IT", "code": "74230430451" } }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "Cleaning services", "price": "125.00", "ext": { "it-ticket-product": "services" } }, "sum": "125.00", "taxes": [ { "cat": "VAT", "key": "export", "ext": { "it-ticket-exempt": "N3" } } ], "total": "125.00", "ext": { "it-ticket-line-ref": "557647" } }, { "i": 2, "quantity": "3", "item": { "name": "Cleaning products", "price": "137.50", "ext": { "it-ticket-product": "goods" } }, "sum": "412.50", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "22.0%" } ], "total": "412.50", "ext": { "it-ticket-line-ref": "557647" } } ], "totals": { "sum": "537.50", "tax_included": "74.39", "total": "463.11", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "export", "ext": { "it-ticket-exempt": "N3" }, "base": "125.00", "amount": "0.00" }, { "key": "standard", "base": "338.11", "percent": "22.0%", "amount": "74.39" } ], "amount": "74.39" } ], "sum": "74.39" }, "tax": "74.39", "total_with_tax": "537.50", "payable": "537.50" } } ``` When a customer requests a refund for specific items, you can process it by issuing a corrective invoice. Since this is still considered sending an invoice, you can use the same workflow as before. To create a corrective invoice, take the original [GOBL Invoice](https://docs.gobl.org/draft-0/bill/invoice) and: 1. Set the `type` field to `corrective` 2. Add a reference to the original invoice using the `preceding` object 3. Include the original document number stamp from the first invoice 4. Keep the lines and quantities you want to refund Notice: * The minimal version (`ticket-b2c-corrective.min.mdx`) contains only essential correction details including references to the original invoice * The corrective invoice preserves the [`it-ticket-line-ref`](https://docs.gobl.org/addons/it-ticket-v1#ade-line-reference) extension from the original invoice for proper tracking * When running `gobl build`, the system automatically calculates negative amounts for refunds, validates the corrective structure, and applies AdE rules * The built version (`ticket-b2c-corrective.mdx`) shows the normalized document with calculated negative totals, tax refunds, and all automatically generated fields * The corrective invoice references the original invoice using the `preceding` object and maintains line item references for accurate tracking * This example shows a corrective invoice that refunds two units of "Cleaning Products" from the original invoice ```json Corrective Documento Commerciale theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-ticket-v1" ], "type": "corrective", "series": "REFUND", "code": "001", "issue_date": "2025-05-20", "currency": "EUR", "preceding": [ { "uuid": "0196ed2c-3ca6-7000-b87f-8fb532b45250", "type": "standard", "issue_date": "2025-05-20", "series": "XXIT", "code": "001", "stamps": [ { "prv": "ade-ref", "val": "ACUBE2025/0000-7816" } ] } ], "tax": { "prices_include": "VAT" }, "supplier": { "name": "Cleaning SRL", "tax_id": { "country": "IT", "code": "74230430451" } }, "lines": [ { "quantity": "2", "item": { "name": "Cleaning products", "price": "137.50", "ext": { "it-ticket-product": "goods" } }, "taxes": [ { "cat": "VAT", "rate": "standard" } ], "ext": { "it-ticket-line-ref": "557647" } } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-ticket-v1" ], "type": "corrective", "series": "REFUND", "code": "001", "issue_date": "2025-05-20", "currency": "EUR", "preceding": [ { "uuid": "0196ed2c-3ca6-7000-b87f-8fb532b45250", "type": "standard", "issue_date": "2025-05-20", "series": "XXIT", "code": "001", "stamps": [ { "prv": "ade-ref", "val": "ACUBE2025/0000-7816" } ] } ], "tax": { "prices_include": "VAT" }, "supplier": { "name": "Cleaning SRL", "tax_id": { "country": "IT", "code": "74230430451" } }, "lines": [ { "i": 1, "quantity": "2", "item": { "name": "Cleaning products", "price": "137.50", "ext": { "it-ticket-product": "goods" } }, "sum": "275.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "22.0%" } ], "total": "275.00", "ext": { "it-ticket-line-ref": "557647" } } ], "totals": { "sum": "275.00", "tax_included": "49.59", "total": "225.41", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "base": "225.41", "percent": "22.0%", "amount": "49.59" } ], "amount": "49.59" } ], "sum": "49.59" }, "tax": "49.59", "total_with_tax": "275.00", "payable": "275.00" } } ``` *** | | | | ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | Compliance | [Invoicing compliance in Italy](/compliance/italy)
[Compliance timeline](/timelines/italy) | | Apps | [SDI Italy](/apps/sdi-italy)
[Smart Receipts Italy](/apps/smart-receipts-italy) | | Guides | [SDI Sending Guide](/guides/it-sdi-sending)
[SDI Receiving Guide](/guides/it-sdi-receiving)
[Ticket Guide](/guides/it-ticket) | | FAQ | [Italy FAQ](/faq/italy) | | GOBL | [Italy Tax Regime](https://docs.gobl.org/regimes/it)
[Italy SDI FatturaPA Addon](https://docs.gobl.org/addons/it-sdi-v1)
[Italy AdE Ticket Addon](https://docs.gobl.org/addons/it-ticket-v1) | | GitHub | [gobl.fatturapa](https://github.com/invopop/gobl.fatturapa) | Ask and answer questions about Smart Receipts Italy App →