The electronic commerce of goods is exempted from the obligation of issuing an invoice or fiscal receipt. The Revenue Agency, with Resolution 274 / E / 2009, stated that the e-commerce activity is similar to mail order sales and, therefore, is not subject to the obligation of issuing the invoice, if not requested by the customer, and not even the obligation of certification by issuing the tax receipt (article 22, paragraph 1, number 1, of Presidential Decree 633/1972 and article 2, of Presidential Decree 696/1996).
For these reasons, the seller can simply register the daily sales data without the need to issue any fiscal document.
The sale of goods via the Internet is also exempted from the obligation of electronic transmission of the daily sales data, based on the Ministerial Decree 10 May 2019.