10 years retention per Article 7 c. 4-ter DL 357/94; electronic conservation (Conservazione Elettronica a Norma) required per Agenzia delle Entrate guidelines ; free 15-year conservation service available via Agenzia delle Entrate.
N/A
SDI / Esterometro provide tax reporting rather than SAF-T.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.