SPID accelerates business innovation

[nurmohammadhasan0]

The approval of the Simplification Decree 73/2022 , which took place definitively in the first days of August with the conversion law 122/2022, has brought several important innovations. Among these, one of the most discussed concerns the obligation to keep accounting books and registers and its repeal : what are the implications of this innovation? Is it really a simplification for companies?

In this contribution we will try to retrace the changes that have italy whatsapp resource occurred and offer an interpretation of what they entail for Italian companies.



What does the Simplifications Decree say about the obligation to keep books and registers?
With the final approval by the Senate, which took place on 2 August 2022, Article 1 of the Simplification Decree incorporates a proposal put forward by the National Council of Chartered Accountants and Accounting Experts.

In particular, art.1 modifies art. 7, paragraph 4-quater of Legislative Decree 10 June 1994, n. 357, the text of which now reads as follows:

“By way of derogation from the provisions of paragraph 4-ter, the keeping and conservation of any accounting register with electronic systems on any medium are, in any case, considered regular in the absence of transcription on paper media within the terms of the law or of digital replacement conservation pursuant to the code referred to in Legislative Decree 7 March 2005, no. 82, if during access, inspection or verification they are updated on the aforementioned electronic systems and are printed following the request made by the proceeding bodies and in their presence.”