Ricevuta? Fattura?

In ITaly a ricevuta fiscale is no good for tax purposes - you need a fattura.   If they want to claim the tax back in Germany then the former may be ok.

they should ask for an official invoice your friend should give them (the builders) exactly to whom it should be directed too complete address ( which can be in Germany) it should include (if applicable) the VAT number of the receiver or his fiscal code number.We recently had technicians from a solar power company staying here they required a regular invoice (not receipt) for their stay written out to their company in Germany.no problem ,As long as all the required data for the invoice of BOTH parties are clearly indicated on the invoice which has to have a clear description of the products/services charged for,indicate VAT,terms of payment etc which should be via bank anyway.I don't think that the German tax authorities would be "moved" by some scrappy hand written fiscal receipt from an Italian builder and would require the full monty,no?

Thanks Ram and Sebastiano! In the end the builder gave them a fattura - with a smile and laugh - as this is what his ragioniere said was needed. Not sure why the builder and I had four quite heated discussions on the subject (on behalf of the Germans who don't speak Italian) although I do suspect that 'arguing' is a form of 'bonding' here.