Cloud Fiscalization in Italy 2026: Certification Requirements and Guide

With the regulatory evolution planned for 2026, the management of electronic transmission of transactions (corrispettivi telematici) in Italy is entering a new phase: increasingly digital and, above all, increasingly centered on software compliance.

For POS solution providers, software houses, system integrators, and PSPs, the question is already on the table: how will software certification work, and what will be needed to prove compliance?

In this guide, we analyze how the software certification process, in the fiscal field, is structured in Italy, what technical evidence is required, what operational steps to expect, and how to prepare in time.

What changes in 2026 (In brief)

2026 represents a turning point because the market is moving toward a model where:

• Fiscalization and payment flows will be more closely linked
• Compliance is evolving beyond hardware (RT) to include fully certified cloud-based alternatives
• The focus on traceability, integrity, and auditability of data will increase

In other words: "issuing a receipt" is no longer enough. It becomes essential to demonstrate that the entire process, from sale to transmission, is compliant, verifiable, and reconstructible.

Defining certification for software-based sales data transmission

In Italy, when talking about software certification (in the fiscal field), it refers to a process through which a producer demonstrates that its system:

• Complies with regulatory requirements.
• Produces and maintains verifiable technical evidence.
• Guarantees data integrity and non-alterability.
• Correctly manages edge cases (offline mode, errors, cancellations, returns, etc.).
• Can be subjected to verification and audit.

The central point is this: in the event of an inspection, it must be possible to reliably reconstruct the transaction and demonstrate that the system does not allow manipulation.

How the certification process works: roles and responsibilities

The process of certifying software solutions for the transmission of sales data is not necessarily "complicated," but it requires specific expertise and a clear division of responsibilities. Simplified, the supply chain involves three main entities:

1. Producer: Develops the solution.
2. Provider: Distributes and keeps the solution operational at the merchants' premises.
3. Revenue Agency (Agenzia delle Entrate): Evaluates, registers, and supervises the system.

Key steps of Certification

1) Software development according to technical specifications The Producer develops the software modules (e.g., PEM and PEL) following the technical specifications provided by Provision no. 111204/2025.

2) Organizational requirements and certifications The Producer must obtain or maintain the required certifications, including:

• ISO 9001 (Quality Management)
• ISO 27001 (Information Security)

3) Preparation of materials for evaluation The Producer prepares all necessary documentation for evaluation, including simulations, test scenarios, security checks, and technical evidence of traceability.

4) Evaluation and approval The Revenue Agency, through the Fiscal Meter Commission, evaluates the solution and approves the outcome, publishing it online.

What happens after approval

Once approved, the solution can be distributed to Providers, who:

• Register and activate the PEMs.
• Make the solution operational for Merchants.
• Manage daily operations (support, continuity, incident management).

The Revenue Agency, for its part, performs supervisory and control functions over the entire system, including remote audits in collaboration with the Guardia di Finanza (Italian Financial Police).

Distinguishing between Producer and Provider: why it is fundamental

In the context of cloud fiscalization, clearly distinguishing between who develops the solution (Producer) and who distributes and maintains it (Provider) is essential for any company that wants to adopt a compliant, reliable, and sustainable solution over time.

This distinction allows for:

• Assessing responsibilities: The Provider is legally and operationally responsible for the entire software solution to the Revenue Agency and the Merchant.
• Regulatory responsiveness: The Producer has the technical capacity to update the software based on new regulations; the Provider ensures these updates are deployed promptly and without service interruption.

Management Models: which one to choose?

1) Collaborative Model: fiskaly develops, you distribute

 In this model, fiskaly assumes the role of Producer, while the partner assumes the role of Provider. This allows the partner to:

• Maintain direct control over distribution and operations.
• Obtain formal recognition in the supply chain.
• Maintain the primary relationship with the merchant as an accredited entity.

2) fiskaly as both Producer and Provider Should the partner choose a configuration where fiskaly assumes both roles, this mode is fully supported. This option is particularly suitable for companies that:

• Do not wish to formally complete the accreditation as a Provider (e.g., due to ISO certification requirements).
• Wish to reduce barriers to entry and accelerate time-to-market.
• Still want to maintain the direct relationship with the merchants for day-to-day operations.

Conclusion

2026 marks a paradigm shift: fiscal compliance will no longer be just a hardware issue, but increasingly a software responsibility, verifiable and audit-ready.

For companies that want to release compliant features without becoming regulatory experts, the choice of operating model and technology partners will make the difference in terms of speed, risk management, and long-term sustainability.