Smart Receipts issuing guide

Introduction

Invopop’s Smart Receipts provider allows you to generate and issue electronic tickets (documento commerciale/scontrino elettronico) in Italy. The documento commerciale is a digital fiscal document that records sales transactions and transmits them to the Agenzia delle Entrate (AdE). This digital receipt replaces traditional paper receipts while maintaining full fiscal compliance and serves as official proof of purchase for your customers. Italian law requires businesses to transmit sales data digitally through either a certified Registratore Telematico (RT) or the AdE’s online portal. 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.

Prerequisites

Before you begin, ensure you have:

A registered supplier: follow the Smart Receipts supplier registration guide to connect the Italian Smart Receipts app and register the supplier’s AdE credentials before issuing.
Invoice line items that include:
- quantity,
- name ,
- price (including VAT),
- VAT rate,
- item type (specified in extension).

Setup

There are two key processes to prepare:

Prepare an invoicing workflow.
Prepare a voiding workflow.

These instructions work in both sandbox and live environments. The Italian Smart Receipts app must already be connected and the supplier registered — this is covered in the supplier registration guide.

Follow these steps in the Invopop Console.

Prepare Invoice Workflow

Smart Receipts issue receipt workflow

Add to my workspace →

Workflow
Code

Copy and paste into a new Empty Invoice workflow code view.

Example Smart Receipts issue receipt workflow

{
  "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"
      }
    }
  ]
}

Prepare Void Workflow

Smart Receipts void receipt workflow

Add to my workspace →

Workflow
Code

Copy and paste into a new Empty Invoice workflow code view.

Example Smart Receipts void receipt workflow

{
  "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"
      }
    }
  ]
}

Running

In this section we’ll explain how to issue and void invoices on behalf of a registered supplier, with the corresponding workflows. As usual, the recommended approach for running jobs is to perform two steps; first upload the document to the silo, second create a job.

Send an invoice

Use these GOBL document examples as templates in the Invopop Console or when creating silo entries via the API. For proper validation and normalization, set these properties in your GOBL Invoices:

Set $regime to IT
Include it-ticket-v1 in $addons

While Invopop attempts to set these automatically based on other invoice fields, we recommend defining them explicitly.

B2C Invoice

This example shows a simple B2C invoice from an Italian supplier (Documento Commerciale). Key points to note:

The minimal version in the first tab contains only the essential fields required to create the invoice
The it-ticket-v1 addon ensures validation using AdE CF v1 rules built into GOBL
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 in the second tab shows the normalized document with all calculated fields including line indices, sums, and total amounts

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$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"
        }
      ]
    }
  ]
}

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "IT",
	"$addons": [
		"it-ticket-v1"
	],
	"type": "standard",
	"series": "XXIT",
	"code": "001",
	"issue_date": "2026-07-08",
	"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"
	}
}

B2C Invoice Complete

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 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

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$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"
      }
    }
  ]
}

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$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"
	}
}

Corrective Invoice

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 and:

Set the type field to corrective
Add a reference to the original invoice using the preceding object
Include the original document number stamp from the first invoice
Keep the lines and quantities you want to refund

Notice:

The minimal version in the first tab contains only essential correction details including references to the original invoice
The corrective invoice preserves the it-ticket-line-ref 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 in the second tab 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

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$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"
      }
    }
  ]
}

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$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"
	}
}

The AdE will automatically generate a document number for the invoice. Once the invoice is sent, you will find the document number in a stamp inside the document header.

Refund an invoice

Refund processing is handled through corrective invoices, which you can issue using the same workflow as regular invoices. See the “Corrective Invoice” accordion above for details and examples.

Void an invoice

You can void an invoice if it was issued in error, such as when a receipt is accidentally sent twice. To void an invoice:

Locate the silo entry uuid of the invoice
Run the “Void Italian Smart Receipts” workflow with this uuid

You can only void invoices that were originally sent through this app during the same business day.

FAQ

How do I configure my workspace for Italian invoicing?

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.

Where do I find Italy-specific GOBL documentation?

See the Italy tax regime in GOBL for tax categories, codice fiscale rules, and SDI-specific extensions. The it-sdi-v1 addon documents required FatturaPA fields.

How do I correct mistakes in an issued AdE CF invoice?

You cannot modify an AdE CF invoice after issuing it. Instead you must:

Void the incorrect invoice using the “Void AdE CF Invoices” workflow
Issue a new invoice with the correct information

Do I still need to add a series and code to the invoice?

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.

Is AdE CF a substitute for SDI?

AdE CF is not a substitute for SDI. SDI is the main channel for issuing electronic invoices in Italy; Invopop issues FatturaPA documents through it. AdE CF should only be used when customer information is not available, like in online B2C scenarios.

What GOBL fields are required for Smart Receipts?

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.

More available in our Italy FAQ section

🇮🇹 Invopop resources for Italy


Compliance	Invoicing compliance in Italy Compliance timeline
Apps	SDI Italy Smart Receipts Italy
Guides	SDI sending guide SDI receiving guide Smart Receipts supplier registration Smart Receipts issuing guide
FAQ	Italy FAQ
GOBL	Italy Tax Regime Italy SDI FatturaPA Addon Italy AdE Ticket Addon
GitHub	gobl.fatturapa

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Smart Receipts issuing guide

Introduction

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Smart Receipts issue receipt workflow

Smart Receipts void receipt workflow

Running

Send an invoice

Refund an invoice

Void an invoice

FAQ

Participate in our community

​Introduction

​Prerequisites

​Setup

Smart Receipts issue receipt workflow

Smart Receipts void receipt workflow

​Running

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​Refund an invoice

​Void an invoice

​FAQ

Participate in our community

Introduction

Prerequisites

Setup

Running

Send an invoice

Refund an invoice

Void an invoice

FAQ