Terminology

Term	Description
Agenzia delle Entrate	The Agenzia delle Entrate is an Italian public body that performs essential functions for the management and enforcement of the national tax system. Established in 2001, it operates under the supervision of the Ministry of Economy and Finance.
Documento Commerciale	The Documento Commerciale is a document introduced with the obligation of electronic storage and telematic transmission of receipts to the Agenzia delle Entrate, replacing the fiscal receipt.
Documento Commerciale Online	The Documento Commerciale Online is a digital document issued and managed within the dedicated area of the fiscal drawer on the Agenzia delle Entrate's portal, mandatory for transactions involving goods and services, especially online. Generated in electronic format, it is transmitted telematically, ensuring traceability and fiscal compliance.