| Receipt | Synonym of commercial document |
| Commercial document | Since 2020, the Commercial Document is the one that certifies a B2C transaction, replacing the obligation to issue tax receipts. It is a document of a 'non-fiscal' nature that is issued exclusively through:- a telematic cash register (RT device)
- the 'online commercial document' web procedure on the Revenue Agency Portal “Fatture e Corrispettivi” (Invoices and daily transactions)
|
| AdE | Italian Revenue Agency |
| Entity | Represents the natural or legal entity (taxpayer) that falls under tax regulations in Italy. |
| System | Represents a fiscal device (physical or virtual system) that operates under the regulations for the electronic transmission of VAT operations and control of sales of goods in Italy. |
| Record | Represents a dedicated interaction of the system, which is persisted, signed, and chained by SIGN IT. Each record has a dedicated type in order to represent different intentions and fiscal transactions or events. |
| Intention | Record type which identifies an intention to be recorded by the system. The Intention type Transaction is used to start a transaction in SIGN IT. |
| Transaction | Record type which identifies a business document being issued by the system. The Transaction record type is used to represent the issuance of the receipt to the customer. |
| Consumer | Buyer or customer of the business operation being carried out, in the context of Business-to-Consumer (B2C) operations. |
| Progressive Number | Individual, unique and progressive number assigned to each of the commercial documents by AdE, after receiving the information of the transaction carried out. |
