Ricevuta Fiscale

Customers can't be fined anymore, maybe you should get a new guide. The cops can only ask you if you got a receipt and where you made a purchase.

Shoppers that don't give receipts are tax cheaters, but it isn't a travelers' responsibilty anymore.

I've been given a hand written receipt on a scrap of paper a couple of times at Italian restaurants, but most often these days they provide a proper cash register receipt. I usually hold onto the receipts until I make a note of the amounts in my trip records, as I track expenses.

The merchant will be fined, but not the customer.

However please demand the official receipt/invoice (ricevuta fiscale) because that is how those scoundrels evade the Value Added Tax (VAT).

21% of what you pay when you purchase a product is the VAT you pay on that product. The merchant is supposed to send to the State those VAT proceeds he receives from customers as they result from the receipts at the end of each quarter. If he doesn't issue a receipt he will pocket that amount instead of sending it to the tax agency.

Thank you for these replies. I suspected that I, as the customer, would no longer be fined. However, I absolutely agree with Roberto. While in Rome recently, I had difficulty getting a ricevuta fiscale from a particular restaurant until I told the individual my employer needed it (sorry, a lie). Although I thoroughly enjoyed the food at this restaurant, I am unlikely to patronize it again. As far as I am concerned, if they are taking my money for taxes, then it should be paid to the proper authorities.

If you go and pay directly at the counter, as most Italians do, it is more difficult for them to skip giving you a receipt, as they have to open the cash machine in front of you (if you pay with cash).

Telling the merchant that you need to claim that expense as a business expense for reimbursement or tax purposes is a good excuse to demand an official receipt (not a receipt on a napkin). They will give it to you without any fuss.

Occasionally Italian customers and merchants/service providers agree not to have a receipt or invoice issued in exchange for a 21% discount, but generally for larger amounts, certainly not for a dinner. For example I might go to an accountant to have my taxes done and instead of paying 500€ for the service with an invoice we might agree to a 400€ charge paid in cash with no invoice. In this case the customer saves the 100€ that the accountant would have had to send to the tax authorities for VAT. The accountant still earns the same net 400€ and apparently gains nothing but in reality since he invoices less, he can report a lower income in his income tax return.

In the case of a merchant or service provider who issues no invoice/receipt, but gives you no 21% discount he gains twice. First because he pockets the VAT that you paid instead of sending it to the authorities. Secondly he saves on the income tax too because now he can report a lower income since he didn't issue receipt for part of his revenue.

Thanks, Roberto, for that information. You are so right. As soon as I said my employer needed the receipt, I was given my ricevuta fiscale.