The Italian government has eliminated the obligation to electronically preserve accounting books and ledgers, providing a certain degree of simplification to its archiving requirements.
Until now, accounting books and ledgers must be preserved electronically, following the same preservation process as for e-invoices (conservazione sostitutiva), within three months following the deadline for submission of the relative annual VAT declaration.
Source: SOVOS
Latest Posts in "Italy"
- Italy’s 2026 AgCom Levy: New Annual Tax on Digital, Media, and Platform Revenues
- Invoice Registration Deadline for 2025 Receipts: April 30, 2026 for VAT Deduction
- VAT Deduction on Debit Notes for Transactions from Previous Periods: Rights and Deadlines Explained
- International Transport Chain: VAT Exemption Extended to Subcontractors and Intermediaries by New Law
- New Explanatory Notes on ViDA Reform to Be Introduced from 2027
