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Fiscal accelerators remain legitimate: what changes with the arrival of certified software

Fiscal accelerators remain legitimate: what the law provides on certified software for Italian corrispettivi from 2027 and how close the transition is.

A customer pays at the reception counter of a hair salon, where the employee uses a tablet POS system.

From 2027, Italian corrispettivi telematici (electronic daily sales data) can also be stored and transmitted via certified software, without a fiscal printer. In the meantime, solutions based on accelerators remain legitimate.

In recent weeks, messages have been circulating that present accelerators as outdated or no longer compliant. Here we clarify what the regulations provide, what changes and how close we are to the transition.

What is certified software for corrispettivi telematici?

Certified software is a solution that stores and transmits daily sales data to the Agenzia delle Entrate, guaranteeing data security and integrity, after passing certification and homologation. The legal basis is Art. 24 of Legislative Decree 1/2024. The technical rules are set out in measure (provvedimento) no. 111204 of 7 March 2025.

The architecture is based on two components:

  • PEM (Punto di Emissione, point of issue): the module that records individual transactions on the merchant’s device. Each PEM is registered and activated with the Agenzia delle Entrate.

  • PEL (Punto di Elaborazione, processing point): the module that receives data from the PEMs, processes it, signs it and transmits it to the Agenzia delle Entrate.

Alongside the software producer, a new role emerges: the erogatore (provider), who distributes the solution, manages the PEL and activates the PEMs at merchants’ premises.

How is software certification obtained?

No software can call itself “AdE certified” before completing a rigorous formal process. This is set out in measure (provvedimento) no. 111204/2025:

  1. Certification: an accredited certification body verifies that PEM and PEL comply with the technical specifications and security requirements.

  2. Homologation: the Commission for the approval of fiscal measuring devices examines the solution.

Producers must also maintain certifications such as ISO 9001 and ISO 27001.

What changes for merchants and POS providers?

For merchants, certified software means:

  • ✅ no physical fiscal printer;

  • ✅ commercial documents issued via software;

  • ✅ up to 12 hours of tolerated disconnection between PEM and PEL.

For POS and management software providers, the business model changes. There are two options: certify their own PEM and PEL, bearing the time and costs of the entire process, or integrate via API a solution that is already on the certification path.

fiskaly’s position on certified software

fiskaly considers certified software the right direction for Italian taxation. The value of the new model lies in certification by an accredited body and homologation by the Commission.

fiskaly is taking part in the pilot phase of the new software solutions for corrispettivi, as part of the certification process of fiskaly SIGN IT, the cloud-based API solution for transmitting corrispettivi via software. In the meantime, fiskaly SIGN IT lite is available as a transitional solution that interfaces with the Fatture e Corrispettivi portal.

  1. Solutions based on accelerators, including SIGN IT lite, have not been declared unlawful or illegitimate by any official body. The ruling (Risposta a interpello) no. 413 of 25 September 2020 remains the only formal document on the subject. There is no other act by the AdE declaring them non-compliant or providing for penalties for their use. From a regulatory and formal standpoint nothing has changed, and SIGN IT lite will of course continue to work exactly as it does today.

  2. Above all, SIGN IT lite has always been designed as a transitional solution. Its phase-out and a future “block” have always been foreseen. At fiskaly we have always been aware of this, and we are in contact with the AdE to stay informed precisely about the future decommissioning of these solutions. The AdE has informed us directly that the transition will take place only after the homologation of the new fiscal solution, and not before. This solution is now in the final stages of certification and is expected to reach the market by the first quarter of 2027.