Introduction
OpenAPI Definition: Download
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⚠️ These APIs are currently in Beta.
Article 24 of Legislative Decree 1/2024 (referred to as "Obligations") concerning the "rationalization and simplification of tax compliance rules" provides that the electronic storage and telematic transmission of receipts (as per Article 2, paragraph 1, of Legislative Decree August 5, 2015, No. 127) may be carried out using software solutions that ensure the security and immutability of the data.
A-Cube offers a comprehensive API solution that includes both MF1 and MF2 modules.
Take a look at our getting started guide to learn how to integrate our solution into your existing systems.
The key roles
The new system defines three distinct roles to ensure a clear separation of duties and responsibilities:
💻 Producer (Produttore):A-Cube is configured as the software producer. The Producer designs, builds, and certifies the software solution (both MF1 and MF2 modules) with the Italian Tax Authority, ensuring it complies with all technical and fiscal regulations.
☁️ Supplier (Erogatore):
This is the service supplier who delivers the certified software to the end-user. The Supplier is responsible for the distribution, maintenance, and secure operation of the software solution, often through a cloud-based platform. They manage the secure storage (MF2) of the fiscal data on behalf of the merchant.
🏪 Merchant (Esercente):
This is the business owner or end-user. The Merchant uses the software at their point of sale to record transactions, generate receipts for customers, and fulfill their legal obligation to memorize and transmit fiscal data to the authorities.
Point of Sale vs Cash Register
In this solution, every receipt must be linked to a Point of Sale (POS) — a physical or digital location where the merchant conducts sales and records transactions.
- A POS is physical if the receipt comes from a physical shop.
- A POS is digital if the product or service is sold online.
A Cash Register, on the other hand, is the device or software component at a Point of Sale that records transactions.
A single POS can have multiple cash registers. For example, a multi-floor shop might have several independent registers issuing receipts, but all of them belong to the same physical POS.
Component Interactions: MF1 & MF2
The architecture is based on two separate but interconnected fiscal modules (MF) that work together to create a secure and unalterable data flow.
MF1 (PEM - "Punto di Emissione"):This software component communicates with the merchant's cash register or electronic device. Its sole job is to capture the data for each transaction. Immediately upon capturing the data, MF1 creates a sealed "acquisition package" by applying a first electronic signature. This guarantees the data's integrity and authenticity from the very first moment.
MF2 (PEL - "Punto di Elaborazione"):
This module's function is to provide secure and immutable storage. It receives the sealed acquisition packages from MF1. MF2 verifies the package's signature and then saves it in a protected, permanent log that cannot be altered or deleted. This module, typically managed by the Supplier in a secure cloud environment, aggregates the data for the final transmission to the Revenue Agency.
The interaction is a one-way street: MF1 captures and seals, then MF2 receives and stores. This separation ensures that the point of sale system (MF1) cannot access or modify the final, securely stored fiscal records (MF2), guaranteeing the integrity of the entire process.