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italy

Obligation to Preserve Accounting Books has been Withdrawn

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

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