2020 Document Preservation Deadline
The deadline for the conservation of documents relating to the year 2020 is February 28, 2022.
In accordance with the provisions of article 7, paragraph 4-ter, of Decree Law no. 357 of 10/06/1994, the preservation of tax documents relating to the year 2020 must be carried out in the three months following the date of submission of the tax return for the reference tax year (in this case, November 30, 2021).
To make the storage deadline coincide with the 3 months following from the date of submission of the tax return for the relevant tax year was the Revenue Agency, which specified in Resolution no. 46 of April 10, 2017 that the reference to annual returns is to be understood, "with a view to simplification and uniformity of the system", with the deadline for submission of the tax return.
The deadline for storage is therefore linked to the deadline for sending tax returns, also for documents relevant for VAT purposes and for electronic invoices issued and received in 2020. The deadline is therefore February 28, 2022, by which time electronic invoices must be preserved.