Prepared by Andrea Werner Beilin and Paola Bramato
By means of Decision no. 371/2021, the Agency for Digital Italy (AgID) has extended the entry into force of the Guidelines on the formation, management and retention of IT documents to 1 January 2022.
Consequently, companies will have more time to adapt their e-archiving systems to the new Guidelines, which should have come into force on 7 June 2021 (see our previous Newsalert of 19 January 2021).
In this regard, it should be noted that, with reference to private taxpayers (e.g. companies), the Guidelines, compared to the previous legislation, define:
- the extension of metadata to be associated with the IT document;
- new formats for retention;
- special rules and procedures for mass digitalization of paper documents;
- new roles in the preservation process;
- the possibility of appointing a retention manager from outside the company;
- new requirements in relation to interoperability standards for preservation systems.
PwC is available to provide assistance and support in adapting to the new regulations.
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PwC TLS Avvocati e Commercialisti
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PwC TLS Avvocati e Commercialisti
Senior Manager