The e-invoicing regulation requires businesses to store e-invoices sent and received for a minimum of 10 years, even if the company get closed and is canceled from the business register.
In order to comply with the law, the customer needs a real "digital archive" where the invoices can be ordered, stored, and can become available upon request.
The service of storage is provided directly by the Italian Tax Authority or it can be provided by certified third parties that comply with specific technical standards that can ensure:
- integrity: it is the characteristic of a document to remain complete and unaltered, or without having undergone unauthorized modifications;
- authenticity: it is the quality of an electronic document designed to guarantee that it is exactly what it claims to be, without having suffered alterations or subsequent modifications;
- readability: it is the quality that concerns the preservation of the usability of the invoice from the moment of issue until the end of the storage period;
- reliability: refers to the level of trust that the reader of the document places in the electronic document, in particular in a readable display;
- availability: the ability to find and display the electronic document in an integral, authentic, legible and reliable manner.
By law, the user is required to electronically keep the documents and invoices and make them ready available in the event of controls or inspections; further, the documents must have maintained all of the five characteristics listed above.
In compliance with the regulation, a company can also decide to use the support of third party providers for the conservation of invoices; Finom is one of such providers that, leveraging on the partnership and technology of DOKUMI, can provide a compliant storage service of e-invoices and make them available at the customers' convenience.
You can activate the service of DOCUMI after you have registered on Finom and sending your first e-invoice!