Corrispettivi - Introduction
⚠️ 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 the API solution E-Receipts (Corrispettivi) 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:
| Role | Description | Main responsibilities |
|---|---|---|
| Producer (Produttore) | A-Cube acts as the software producer. | Designs, builds, and certifies the software solution with the Italian Tax Authority, ensuring compliance with technical and fiscal regulations. |
| Supplier (Erogatore) | Service provider that delivers the certified software to the end-user. | Distributes, maintains, and securely operates the solution, and manages MF2 secure storage of fiscal data on behalf of the merchant. |
| Merchant (Esercente) | Business owner or end-user. | Uses the software to issue receipts and fulfill legal obligations for fiscal data storage and transmission. |
On top of these roles, A-Cube defines a Cashier role (Operatore di cassa). The Cashier can issue receipts on behalf of the Merchant and has a restricted permission set.
PEM vs Cash Register
A PEM (Punto di Emissione) is the physical or digital location where the Merchant conducts sales and records transactions.
- A PEM is physical when the receipt is issued from a physical shop.
- A PEM is digital when the product or service is sold online.
Each receipt is associated with a specific PEM, and each PEM must be linked to a Merchant and registered with the Italian Tax Authority. Its lifecycle is shown in this diagram.
A Cash Register, on the other hand, is the logical entity representing the device or software component that records transactions.
A single PEM 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 PEM.
MF1 & MF2 Components
The architecture is based on two separate but interconnected components that work together to create a secure and unalterable data flow.
| Module | Who it interacts with | Purpose |
|---|---|---|
| MF1 (Modulo Fiscale 1) | Merchants, Cashiers, MF2. | captures and seals commercial documents, handles cash closure, handles lottery. |
| MF2 (Modulo Fiscale 2) | Suppliers, Italian Tax Authority, MF1. | manages PEM creation, securely stores commercial documents, creates daily reports at the moment of cash closure and sends them to the Italian Tax Authority. |
This separation ensures that MF1 cannot access or modify the final, securely stored fiscal records in MF2, guaranteeing the integrity of the entire process.