DATA PROTECTION
Internal Revenue Service: Deliberation No. 433608 on electronic invoicing and data protection in the legal sector.
The Revenue Agency specified the technical rules for the issuance and receipt of electronic invoices for the sale of goods and provision of services carried out between persons resident or established in the Italian territory, as well as for related changes, using the Interchange System.
The technical rules for the purpose of telematic transmission of data on transactions of a cross-border nature and for the implementation of the additional provisions of Article 1, Legislative Decree No. 127/2015 have been introduced.
Of relevant interest is the fact that the data contained in electronic invoices of professionals, including lawyers, will be used only partially by the IRS, complying with the requirements of the Italian Data Protection Authority contained in the July 30, 2022 impact assessment and Opinion No. 454/2021. The data contained in the descriptive part of electronic invoices, in fact, will be stored in encrypted mode, protecting the confidentiality of the information contained.
As the measure specifies, the effect of the innovations introduced on the storage and use of electronic invoices is aimed at the analysis and selection activities of taxpayers, going to store and use files in XML format of electronic invoices only for the investigative activities under the jurisdiction of the IRS and the Financial Police or in the case of criminal investigations requested by the judicial authority.
The technical rules for the purpose of telematic transmission of data on transactions of a cross-border nature and for the implementation of the additional provisions of Article 1, Legislative Decree No. 127/2015 have been introduced.
Of relevant interest is the fact that the data contained in electronic invoices of professionals, including lawyers, will be used only partially by the IRS, complying with the requirements of the Italian Data Protection Authority contained in the July 30, 2022 impact assessment and Opinion No. 454/2021. The data contained in the descriptive part of electronic invoices, in fact, will be stored in encrypted mode, protecting the confidentiality of the information contained.
As the measure specifies, the effect of the innovations introduced on the storage and use of electronic invoices is aimed at the analysis and selection activities of taxpayers, going to store and use files in XML format of electronic invoices only for the investigative activities under the jurisdiction of the IRS and the Financial Police or in the case of criminal investigations requested by the judicial authority.
