Following decree 124 issued on Oct 26, 2019 (art. 14), e-invoices would be stored for 8 years on the governmental portal. The data are accessibale by the Revenue Agency and the Guardia di Finanza for the risk analysis and control for tax purposes
Source DECREE-LAW 26 October 2019, n. 124
Unofficial translation of art. 14
Art. 14 Use of electronic invoice files
- In Article 1 of Legislative Decree 5 August 2015, n. 127, the following is added after paragraph 5: “5-bis electronic invoices acquired pursuant to paragraph 3 are stored until 31 December of the eighth year following that of submission of the reference declaration or until definition of any judgments, in order to be used:
a) by the Guardia di Finanza in carrying out the functions of economic and financial police referred to in article 2, paragraph 2, of legislative decree 19 March 2001, n. 68;
b) by the Revenue Agency and the Guardia di Finanza for the risk analysis and control for tax purposes. 5-ter. For the purposes referred to in paragraph 5-bis, the Guardia di Finanza e the Revenue Agency, after hearing the Guarantor for the protection of personal data, adopt appropriate guarantee measures to protect personal data rights and freedoms of the interested parties, through the forecast of appropriate security measures, also of an organizational nature, in compliance with the provisions of regulation (EU) 2016/679 of European Parliament and Council of 27 April 2016 and of the decree Legislative 30 June 2003, n. 196. “.
