As of 1 January 2022, the new Guidelines on the formation, management and archiving of electronic documents issued by the Agency for Digital Italy (Agid) have come in force replacing the previous regulations.
The new rules are already in force, however certain aspects have been only recently clarified by the Agid. In this respect, reference should be made to the document ‘The metadata of the electronic document of a fiscal and accounting nature’ attached to the Guidelines and published on 17 December 2021.
Source PwC
