With a specific provision, the Revenue Agency has further extended the term
Those who have not yet joined the consultation and acquisition of electronic invoices and their computer duplicates, will be able to make this choice until the next one 30 September 2020 . The Revenue Agency, with provision of 4 May 2020 n. 185115, has in fact ordered a further deferment of the period of free consultation of the XML files, which, according to the provisions by the provision 28 February 2020 n. 99922 , it should have expired yesterday.
The reasons are substantially identical to those which in the recent past had already led to the previous extensions of the term (see, in particular, the measures nn. 738239 is 1427541 of 2019 and 99922 / 2020) and are consequent to the introduction of the art. 14 of the DL 124 / 2019. This regulation provides, in fact, that the electronic invoice files transited through the Interchange System must be stored , in their wholeness, until 31 December of the eighth year following that of the reference declaration or until the definition of any judgments, » Read More