INFORMATION TECHNOLOGY
Substitutive conservation: the application solutions for fiscal documents approved by AgID.
To facilitate the implementation of the new Guidelines on the training, management and storage of IT documents, an inter-institutional technical table was set up with the aim of analyzing in detail the best application solutions, in particular with reference to the type of documents of a fiscal nature.
The working group, set up in June and coordinated by AgID, saw the participation of the Revenue Agency, the National Council of Chartered Accountants, Assosoftware, Anorc and Assoconservatori.
The table also made use of the methodological support of the Politecnico di Milano and of the technical support of Sogei. The works took place between July and October and ended with the adoption of the document entitled "The metadata of the IT document of a fiscal and accounting nature", drawn up on the basis of a study carried out by the Digital B2b Observatory of the School of Management of Politecnico di Milano, who oversaw the first draft. A diagram has been attached to accompany the document which summarizes what is stated in the clarifications.
The work focused, in particular, on the application of Annex 5 to the Guidelines on the training, management and storage of IT documents, version of 18 May 2021, which illustrates the metadata relating to the IT document. The clarifications contained in the document refer mainly to the invoice document, given its particular complexity, but can also be applied by analogy to other document types not explicitly treated if the same conditions of applicability described are recognized, without prejudice to the manufacturer's responsibility.
(Source: Web site agid.gov.it – Author and Ownership of the contents: Italian Digital Agency).
The working group, set up in June and coordinated by AgID, saw the participation of the Revenue Agency, the National Council of Chartered Accountants, Assosoftware, Anorc and Assoconservatori.
The table also made use of the methodological support of the Politecnico di Milano and of the technical support of Sogei. The works took place between July and October and ended with the adoption of the document entitled "The metadata of the IT document of a fiscal and accounting nature", drawn up on the basis of a study carried out by the Digital B2b Observatory of the School of Management of Politecnico di Milano, who oversaw the first draft. A diagram has been attached to accompany the document which summarizes what is stated in the clarifications.
The work focused, in particular, on the application of Annex 5 to the Guidelines on the training, management and storage of IT documents, version of 18 May 2021, which illustrates the metadata relating to the IT document. The clarifications contained in the document refer mainly to the invoice document, given its particular complexity, but can also be applied by analogy to other document types not explicitly treated if the same conditions of applicability described are recognized, without prejudice to the manufacturer's responsibility.
(Source: Web site agid.gov.it – Author and Ownership of the contents: Italian Digital Agency).
