Italy Paperless

The Codice dell'Amministrazione Digitale (CAD) allows tax-relevant documents such as receipts and invoices to be digitised and stored electronically instead of being kept in paper form. However, to go fully paperless in Italy, you need to meet a set of requirements. These requirements are set out in the AgID Guidelines on the creation, management and preservation of electronic documents, issued by the Agenzia per l'Italia Digitale (AgID) under Article 44 of the CAD. This process is commonly referred to as Conservazione Sostitutiva.

Principles

The requirements set out in the AgID Guidelines relate to five characteristics that a preservation system must guarantee for every stored document, summarised below:

• Authenticity (autenticità): The origin of the document must be certified, so it can always be attributed with certainty to its author.
• Integrity (integrità): The document must be protected against alteration; once preserved, its content can no longer be modified without this being detectable.
• Reliability (affidabilità): The process by which the document was produced and preserved must be of a verifiable, trustworthy quality.
• Readability (leggibilità): The document must remain accessible and legible over time, regardless of the evolution of technology and file formats.
• Retrievability (reperibilità): The document must be easy to search for, locate and retrieve throughout the entire retention period.

Procedural Documentation

If you want to convert paper receipts into digital format without keeping the originals, your documents need to go through Conservazione Sostitutiva with an accredited provider. Without it, you need to store your original paper receipts physically for 10 years as of the date of issuance.

Rydoo supports paperless expense management in Italy through an integration with an AgID-accredited conservation provider. Check with our team for more information.