Compliance Alert - New rules for e-document storage enter into force on 1 January 2022

Update: Compliance Alert - New rules for e-document storage enter into force on 1 January 2022
Date: 2021-11-11

As we have previously notified, AGID, the Italian Digitalization Agency, has published new guidelines affecting the creation and storage of electronic documents. After some delays, these requirements are set to enter into force on 1 January 2022.

One of the most notable changes is introducing a new set of mandatory metadata 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).

What are the practical implications for the setup with Pagero?

Pagero will create the metadata (conformant with the Appendix 5) automatically for all customers, who are using our eArchiving Service. For such customers, Pagero is implementing the new metadata compliance requirements automatically.

The primary action required applies to customers archiving B2C (consumer) invoices with Pagero. Such customers must ensure that they provide to Pagero the first and last name of the customer, as these elements are mandatory in the new metadata. If you are already following this, then you are not required to do anything in order to remain compliant with the new e-archiving requirements.

Otherwise, please reach out to Pagero to agree on how such elements should be provided, based on the details of your specific setup.

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.

Do note that since earlier, Pagero has already had in place such important requirements outlined in the new guidelines as:

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