Prepared by Andrea Werner Beilin and Paola Bramato
As of 1 January 2022, the new Guidelines on the formation, management and archiving of electronic documents issued by the Agency for Digital Italy (Agid) have come in force replacing the previous regulations.
The new rules are already in force, however certain aspects have been only recently clarified by the Agid. In this respect, reference should be made to the document ‘The metadata of the electronic document of a fiscal and accounting nature’ attached to the Guidelines and published on 17 December 2021.
One of the main news (see our previous Newsalerts dated 20 May and 19 January 2021) is the provision according to which the drafting of the e-archiving manual can no longer be delegated to third parties (e.g. as a common practice, in the past, the e-archiving manual was drafted by the external provider entrusted for e-archiving).
In this respect, the e-archiving manual should be drafted by the responsible for electronic e-archiving, generally an internal subject of the company, in compliance with the technical and tax requirements set by paragraph 4.6 of the aforementioned Guidelines.
In particular, the manual should include:
- the details of the persons who have assumed responsibility for the archiving system over time;
- the corporate organization structure and obligations of the various parties involved in the e-archiving process;
- the description of the types of electronically archived documents and related metadata;
- description of the methods of taking charge of the payment packages and, in general, of the preservation process;
- e-archiving schedules;
- other aspects relating to particular cases (e.g. copies);
- the reference legislation.
Should support be required, PwC TLS is available to assist companies in drafting the e-archiving manual in accordance with the provisions of the Agid Guidelines.
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