Automated ticket issuing systems
The certification of proceeds in the field of shows and entertainments takes place by special automated systems functioning thanks to cards activating them (smart cards) provided by SIAE in collaboration with the Revenue Agency.
Within the regulation frame work on the subject, the new systems issue tax seals and “access titles” on paper or in digital format, and allow to periodically transmit to SIAE the data of the daily and monthly payments by electronic means. By the circular letter nr.34/E dated 27/6/2003 the Revenue Agency has communicated what entities are obliged to use these electronic devices and the services to certify.
The activation of the new ticket issuing system consists of a microprocessor card, complying with the prescriptions of the Revenue Agency ( Provvedimento dell’Agenzia delle Entrate del 23/7/2001) and deivered-as provided by the regulations on the subject,directly by SIAE, which provides for personalizing it with the tax identification data of the user. This card functions as generator of an ” only tax seal”,made up with a safety code,allowing to check for the legitimacy of the titles. The same card also includes the public and private pair of keys, for generating the digital signature,which will allow to identify the validity and origin of the summary documents, sent to SIAE directly on line by its holder.
Regulationson cash register – automated ticket issuing systems
- MinisteriaDecree datd July 13th 2000
Implementation of the provisions referred to by articles 6 and 18 of the legislative decree dated Feruary 26th 1999, nr. 60, concerning the characteristics of the cash register devices, the content and ways of issuing the access titles for the entertainments and show activities
- Provision of the Revenue Agency dated July 23rd 2001
Technicacharacteristics of cash registers and ways of issuing access titles for entertainments and show activities;
- Provision of the Revenue Agency dated October 22nd 2002
Procedure for the issuing of the activation cards of the access title issuing systems and for the recognition of suitability of devices;
- Provision of the Revenue Agency dated August 3rd 2004 Modifications and additions to the decree of the Ministry of Finance dated July 13th 2000 and to the provisions of the director of the Revenue Agency dated July 23rd 2001 and October 22nd 2002, concerning the approvaof the characteristics of cash registers.
- enclosure 1
- enclosure 2
- enclosure 3
- enclosure 4
*enclosures from 1 to 4 are taken from Gurite– Official Gazette on line. We remember that the only final text is that published in the Official Gazette on paper.The above said texts are made freely available and as information means.
- Provision of the Revenue Agency nr. 2008/22799 dated March 4th 2008
Discipline of the ways of automated control of accesses for the access titles issued also in digital format and of electronic transmission of the summary documents of the access issuing and control systems;
- Provision of the Revenue Agency dated May 9th 2014 (Expo)
Modification of Table 3 referred to by the Provision of the Director of the Revenue Agency dated August 3rd 2004;
- Provision of the Revenue Agency dated May 9th 2014 (Expo)
2004-10-22 LIst of the Error Codes__ Version 1.00 summaries to be used by Producers and system holders. Each “Access Title Issuing System”,after the issuing carried out every day and however every month, is bound to carry out an electronic transmission of the daily and/or monthly summaries towards SIAE servers. After the sending of these summaries, which must be carried out by e-mail signed by digital signature and with the observance of some conditions,such as the correct signature of summaries by the help of an active Smart Card, a delivery receipt is given back after some hours. In the field "Subject:" in the e-mails sent back tothe issuing systems, besides the signature contained in the body of the message, a return code
Is included,which possibly shows the irregularities found. The codes with the related description are summarized in the excel file.
To be able to activate a system for the issuing of access titles, youneed an activation card (Smart card).To obtain it is necessary to file an application bySIAE or the Revenue Agency, which will provide for personalizing it and delivering it to the concerned party.
The life cycle of the card (application, delivery, suspension, revocation, business closing) is described in the enclosed document, in which the forms and the patterns related to the different procedures are referred to:
- application to be submitted to the Revenue Agency for the issuing of the activation card (and the enclosed self-certification);
2. request to SIAE for the card delivery ( form. Sieta 01);
3. letter for sending the card to the applicant (form Sieta 02);
4. receipt for showing that the card has been successfully delivered (form Sieta 03);
5. restituzione della carta di attivazione da parte detitolare desistema (form Sieta 04);
6. tacx book for the access title issuing systems (form Sieta 05);
7. communication for the installation of an updated version of the system (form Sieta 06)
Request of a test smart card for “system” producers
The electronic cards.meantfor system producers, can be asked forby specifying the company’s name, the tax code and/VAt number, the number of registration at the Chamber of Commerce, Industry and Handicraft (which is competent within the territory), the address, the e-maiaddress and any other usefudetail, by registered letter sent to: SIAE, - Servizi Erariali Ufficio Biglietterie Automatizzate/C.M.S, Viale della Letteratura, 30 -
As an alternative the docments can be sent to the following PEC e-maibox:
Together with the smart card, a password for the access to the reserved area, wilbe provided,where it wilbe possible to find the software and the related documents.
The procedure for the recgnition of the suitability of devices is regulated by the provision of the Revenue Agency dated 22/10/2002, title second, paragraphs 18, 19, 20, 21, 22 e 23
The recognition of the suitability of devices can be also requested by different entities (ex. builders, software and hardware suppliers), by system holders.
The recognition is granted regardless from the REA carrying out of the issuing activity and then it is above a useful or the manufacturers of devices, in order to carry out their production activity.
The recognition application must be addressed to the Revenue Agency-CentraDirection Administration and must report the details of a personaidentifation document of the applicant (the photocopy of which must be enclosed to the application), the number of registration at the Chamber of Commerce and the VAT number.
A speciaCommission- the same Commission carrying out the preliminary evaluation of the request of issuing the activation card- examines the documents submitted by the applicant and carries out the tests of the devices, then expressing its opinion on the compliance of them with the provided technicarquirements.
The recognition of the suitability is valid for five years, which can be extended for equaperiods of time, provided that the technical-functionaand administrative requirements continue to exist.
The FinanciaAuthority wildecide whether to confirm the suitability of devices,or whether to get the application besubmitted again, in order to obtain a new suitability, after having heard the opinion of the speciacommission on changes.
The costs of the suitability recognition are, in the first stage of application, borne by the Revenue Agency and by SIAE (paragraphn 14 of the provision under discussion).
Updating on 25 May 2017 – the devices for which the suitability recognition provisions have not been extended, according to paragraph 22 of the provision by the Director of the Revenue Agency dated October 22nd 2002 (OfficiaGazette nr.258 dated November 4th 2002).
List of the Bodies issuing the certificate – provided by theprovision of the Revenue Agency dated 22/10/2002, paragraph 6.1, lett. e) – certifying the compliance of the access title issuing systems with the prescriptions contained inthe decree ofthe Ministry of Finance dated 13/7/2000 and in the provisions of the Revenue Agency dated 23/7/2001 and 22/10/2002:
Department of Computer Science of the University of Bologna
Contact person: Prof. Lorenzo Donatiello
Tel.: 051 2094512
Fax: 051 2094510
ISTI – Institute of Computer Research and Technology ”A. Faedo” in Pisa
Contact person: Dott. Giuseppe Lami
Tel.: 050 621 3493
Fax: 050 621 3474
Department of Electronic Engineering of the University “La Sapienza” in Rome
Contact person: Prof. Domenico Caputo
Tel.: 06 44585832
Fax: 06 4873300
Department of Automatics and Computer Science of Politecnico University in Turin
Contact person: Prof. Antonio Lioy
Tel.: 011 5647021
Fax: 011 5647099
Department of Engineering of Computer Science and Applied Mathematics at the University of Salerno
Contact person: Prof. Matteo Gaeta
Tel.: 089 964189
Fax: 089 964191
Department of Systems and Computer Science of the University of Florence
Contact person: Prof. Enrico Vicario
Tel.: 055 4796256
Fax: 055 4796363
Institute of Computer Science – Faculty of Enineering of the University Politecnico in Marche
Contact person: Prof. Luca Spalazzi
Fax: 071 2204474
Department of Engineering of Computer Science of the University in Parma
Contact person: Eng. Monica Mordonini
Tel.: 0521 905800
Fax: 0521 905723
Department of Basic Sciences and Foundations: Mathematics, Computer Science, Physics,Chemistry, Epistemology and History of Science
of the University of Urbino "Carlo Bo"
Contact person: Prof. Marco Bernardo
Tel.: 0722 4475-46
Fax: 0722 447552
Sports Amateur Societies and Associations and ProLoco (territoriaoffices for the promotion of the territory) associations
The forms and tables listed below must be used by the sports amateur societies and associations and by pro-loco associations:
statement of the tickets issued for each event (Form SD/1)
statement of the subscriptions issued within the month (Form SD/2)
yearly statement of the remaining unsold tickets and subscriptions (Form SD/3).
Cash registers and automated ticket issuing systems
The forms and application patterns related to the procedures provided by the discipline on cash register and automated ticket issuing systems:
application to send to the Revenue Agency for obtaining the activation card (and the enclosed self-certification);
request to SIAE for the card delivery ( form Sieta 01);
letter sending the card to the applicant (form Sieta 02 NM-s1)
receipt showing that the card has been delivered(form Sieta 03);
giving back the activation card to the system holder (form Sieta 04);
tax book for the admission ticket issuing systems (form Sieta 05);
communication for the installation of an updated version of the system (form Sieta 06)
Forms enclosed to the provision of the Revenue Agency dated 23/7/2001, to be used if thetransmission ofdata to SIAE takes place by paper means:
enclosure C.1, daily or monthly summary event by event*;
enclosure C.2, daily or monthly summary of subscriptions *;
enclosure C.3, distributed by SIAE with the name form 19) not in use anymore. It was used for the supplyof data during the transition stage according to art 11, Decree of the Pres. of the Republic 544/99.
*: as changed by the Provision nr. 2004/137221 dated August 3rd 2004
Enclosure is also used for the registration of the admission tickets issued by hand in case of malfunctioning of the issuing system.
According to art. 3, par.3 bis, of the Law 43/2005, the organizers of show activities, when functiona problems of a technicaand commerciakind are found as regards the cash registers, can provisionally issue admission tickets to the public, provided with SIAE stamp. For this purpose prior request must be submitted to the Revenue Agency, through SIAE,byusing the forms:
Sieta 11 (sheet of information to be enclosed tothe application–form sieta 10).
Reuest of Documents
To request authenticated copies of the accounting statemnts (form C1, SD1, itemized lists/collection statements, etc.) the Form 84 can be used.
Asregards the certifications concerning circus activities the Form 954 can be used. The organizers wilhave to file it (printed on both sides of pages) duly filled in at the Tax Service offices for validation.
Option for the taxregimereferred to by the la nr. 398/91
Form for the communication of the option referred to by the law nr. 398/91, to be sent to the competent SIAE office with reference to the registered address of the association.
To obtain information it is possible to send requests to the following e-maiaddresses:
- a new e-maifor the request of support for problems of transmission of daily and/or monthly summaries:
- for questions concerning the regulations on the admission ticket issuing systems:
- for questions concerning the architectures of the issuing systems; doubts on the use of the smart card and digital signature and the production of the tax seal:
- for the request of test smart cards by system producers:
In this area it is possible to find the software and the documents being necessary for the management of the test card (Smart Card).
The access is reserved to the producers of systems already having the password, requested according to the procedure described at the item "Smart Card".