By next Jan. 31, the process of keeping accounting records related to 2023 must be completed.
- Premise
Article 7 paragraph 4-quater of Decree Law No. 357 of 10.6.1994 (as amended by Article 12-octies first paragraph of Decree Law No. 34 of 30.4.2019 converted by Law No. 58) abolished the obligation of annual preservation of accounting records kept with electronic systems (as is now the case in practically all cases), introducing, as an exception to the provisions of Article 7 paragraph 4-ter of Decree-Law No. 357/94, the obligation of printing only when specifically requested during an audit.