Compliance Alert - New rules for storage of electronic documents

AGID, the Italian Digitalization Agency, has published new guidelines affecting the creation and storage of electronic documents, including e-invoices, which will enter into force on 7 June 2021.

One of the most notable changes is introducing a new set of mandatory metadata elements that must be stored along with the e-invoices. A suggested structure for maintaining the metadata is part of Appendix 5 in the new regulations (Section 2; the XSD schema is indicated in Section 2.1).

Pagero creates the metadata file automatically for all customers using our Archiving Service. We are analysing the new requirements and will notify you in good time if any effort from your side is needed. Our ambition is that Pagero will be able to resolve all changes without your involvement.

Furthermore, Pagero will amend our eArchiving Service Description in accordance with these changes. Please note that as a taxpayer in Italy, you must also adapt your own archiving or preservation manuals to reflect such processes and changes.

Pagero is committed to following the general preservation requirements introduced by the new Italian Guidelines and will implement the necessary changes in its back-end services, such as:

• Updating metadata structure and mandatory elements to be conformant with the Standard SinCRO UNI 11386 and requirements as per Annex 5

Since earlier, Pagero has already had in place such important features as:

• Application of a qualified electronic signature to the archiving package
• Logging the deletion process

More information about the technical changes on Pagero’s side becoming effective will be provided in due time.