Electronic Invoicing Guide 2025
Posted: Tue Jan 07, 2025 3:23 am
Therefore, it is established that accounting records can be considered regularly kept and stored with electronic systems even if they are not printed or placed in digital storage within the legal terms, provided that:
The same are updated on such electronic systems;
They are printed upon request of the inspection bodies and in their presence.
The consequences of the amendment
The spirit of the amendment should be to introduce an element of simplification italy whatsapp resource with respect to the obligations related to the maintenance and conservation of accounting records, through greater flexibility in relation to the terms within which to conclude the digital conservation or printing of accounting records .
It is worth remembering that the recent resolution of the Revenue Agency n.16/E of 28 March 2022 reiterated that, to ensure their regularity, the accounting records should alternatively:
be printed within the third month following the deadline for submitting the relevant tax return (or earlier, if required by the competent authorities);
be placed in digital storage in accordance with the law within the third month following the deadline for submitting the relevant tax return, if they wish to be kept exclusively in electronic format.
As can be seen by reading the new text of the article reported above, the amendment eliminates the obligation to complete digital storage or printing within these terms, introducing greater flexibility towards those who do not comply with the obligations of keeping and storing within the expected terms, establishing that for the purposes of a possible inspection it is possible to produce the printout of the requested registers.
The same are updated on such electronic systems;
They are printed upon request of the inspection bodies and in their presence.
The consequences of the amendment
The spirit of the amendment should be to introduce an element of simplification italy whatsapp resource with respect to the obligations related to the maintenance and conservation of accounting records, through greater flexibility in relation to the terms within which to conclude the digital conservation or printing of accounting records .
It is worth remembering that the recent resolution of the Revenue Agency n.16/E of 28 March 2022 reiterated that, to ensure their regularity, the accounting records should alternatively:
be printed within the third month following the deadline for submitting the relevant tax return (or earlier, if required by the competent authorities);
be placed in digital storage in accordance with the law within the third month following the deadline for submitting the relevant tax return, if they wish to be kept exclusively in electronic format.
As can be seen by reading the new text of the article reported above, the amendment eliminates the obligation to complete digital storage or printing within these terms, introducing greater flexibility towards those who do not comply with the obligations of keeping and storing within the expected terms, establishing that for the purposes of a possible inspection it is possible to produce the printout of the requested registers.