Documentation
English
Italiano
Not yet on the Shopify App Store. The app is live and running for early merchants ahead of submission — see the Changelog for progress.
Reference information about scope, regulatory context, and data practices.
Overview
IFG Registro dei Corrispettivi is a Shopify embedded app that automates, for Italian merchants under standard VAT accounting, the tenuta of the Registro dei Corrispettivi (Art. 24, D.P.R. 633/1972) and its reconciliation against invoiced sales. It is built for pure e-commerce businesses — it does not handle telematic transmission of daily takings, which is a separate obligation for merchants with a physical point of sale.
Features
- Automatic daily corrispettivi register, broken down by VAT rate (22/10/5/4%): invoiced orders excluded to avoid double-counting VAT, OSS sales and non-taxable/exempt transactions handled correctly, refunds recorded as same-day reversals.
- Reconciliation between Shopify revenue, the register, and invoiced sales, with alerts on discrepancies.
- Export ready for safekeeping: PDF and CSV. Digital signature, timestamping, and full electronic archival (conservazione sostitutiva) remain your accountant’s or storage provider’s responsibility — the app does not connect to a paid accredited conservator.
- Automatic report to your accountant by email, on a schedule you choose (weekly, monthly, or a specific day of the month).
- Dashboard with daily and monthly views by VAT rate.
Which of these are included on which plan: see Pricing.
Out of scope
- Telematic transmission of daily takings (physical point of sale / POS-RT market, already covered by other apps).
- Automatic digital signature or timestamping.
- End-to-end electronic archival to CAD standards (conservazione sostitutiva).
- Connecting to third-party invoicing/accounting platforms.
Regulatory context
Under Italian law, a pure e-commerce business in standard VAT accounting has no obligation to transmit daily takings telematically, but does have to keep a cumulative daily record of takings in the Registro dei Corrispettivi (Art. 24, D.P.R. 633/1972) — confirmed by Agenzia delle Entrate interpello response no. 198/2019. Orders with invoice data (VAT number, tax code, or SDI code) captured at checkout are excluded from the register to avoid double-counting VAT (Agenzia delle Entrate FAQ no. 45, 21 December 2018). A closed daily record isn’t edited retroactively — refunds are recorded as same-day reversals, consistent with well-established Italian bookkeeping practice for closed daily records (Art. 2219 of the Italian Civil Code and Agenzia delle Entrate guidance on the documento commerciale rather than any single decree).
This is a description of the regulatory context the app is built around, not legal advice — merchants remain responsible for their own compliance obligations. See the Terms of Service.
Data & privacy
The app reads order data via Shopify’s read_orders scope — it does not request access to customer records. Data is stored on Google Cloud Firestore in the EU (europe-west1). All data is deleted 48 hours after the app is uninstalled, in response to Shopify’s shop/redact webhook. See the Privacy Policy for the full picture.
Support
Questions? Email info@ifgecommerce.com.