News · Accounting · – July 2026

Electronic invoicing and digital preservation: obligations and controls

TOPIC
Electronic invoicing via SdI and statutory preservation of electronic documents — obligations and penalty profiles.

The electronic invoicing obligation is now generalised, including flat-rate taxpayers; statutory preservation must be completed within three months of the deadline for filing the annual return, by joining the Revenue Agency’s free service or an accredited preservation provider.

Controls cross-check SdI flows, electronic receipts and periodic VAT settlements, generating compliance letters in case of discrepancies; missing or irregular preservation can also compromise the evidentiary value of the documents.

IN PRACTICE
Check once a year that preservation is actually active for all VAT numbers managed and that the VAT registers are consistent with SdI flows: a check of a few minutes that avoids penalties.

Summary note by the CommercialistiAvvocati network, based on specialised legal and practice sources. The text does not reproduce original contributions and does not constitute professional advice.

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