Reference legislation to be applied

[nurmohammadkhan]

The maintenance and conservation of accounting books in the electronic mode is a process that can be implemented by companies in a concrete way since 2004 and it can be said, without a shadow of a doubt, that after several years the legislation has become mature and clear , establishing the procedure to follow for the digitalization of accounting books throughout their life cycle. Choosing the electronic mode for the conservation of accounting books allows you to obtain significant benefits in terms of efficiency and digitalization of processes : let's see which ones and how to do it.


The fiscal and civil value of the electronic document and its maintenance argentina whatsapp resource and conservation in electronic form is legitimized and coordinated by a primary law , consisting fundamentally of the Civil Code , the Digital Administration Code ( CAD – Legislative Decree 7 March 2005, n. 82 and subsequent amendments) and the EU Regulation on the protection of personal data “GDPR”. Furthermore, one must not forget the special and sectoral reference standards of the tax field, such as the Ministerial Decree 17 June 2014 , clarified by resolutions and responses to inquiries from the Revenue Agency.

Then there is a technical regulation, consisting of the technical implementing rules of the CAD , the so-called AgID Guidelines , which regulate the training, management and conservation of electronic documents and which must be respected. Moreover, the CAD establishes that the obligations of conservation and exhibition of documents provided for by the legislation in force are considered satisfied for all legal purposes by means of electronic documents, if the relative procedures are compliant with the Guidelines.