Substitutive Storage of Electronic Invoices
Posted: Wed Apr 23, 2025 3:40 am
There is an obligation to have a PEC for all companies registered with a chamber of commerce and for all professionals registered with a professional register, but I recommend doing it regardless, as it is a tool that facilitates communication with the public administration and, therefore, life, a bit like SPID.
To facilitate the communication of your electronic address to third parties, the Revenue Agency, through the "Invoices and Payments" desk, has made two very useful tools available:
the possibility of communicating to the SDI a “preferred” telematic address (Unique Code or PEC) to which the system will send the invoices, regardless of what is indicated on the invoice;
the possibility of generating a QR code, printable and shareable, containing the VAT number , all personal data and the previously communicated “preferred” electronic address.
And if our buyer has neither a recipient code nor a PEC, how can russia email list we issue an electronic invoice regularly?
To regularize these situations, two “special” recipient codes have been provided that allow the regular issuing of the invoice:
the recipient code 0000000 (seven zero numbers) allows the issuing of electronic invoices to all those subjects who are not required to issue electronic invoices, such as private individuals and small farmers;
the recipient code XXXXXXX (seven letters ics) allows the issuing of electronic invoices to all those foreign subjects who have their business established abroad.
Invoices (electronic and otherwise) must be retained, i.e. collected and archived, in such a way as to be easily retrievable and presentable in the event of an audit, for at least ten years after the close of the accounting year (generally the calendar year) in which the operations are carried out.
To facilitate the communication of your electronic address to third parties, the Revenue Agency, through the "Invoices and Payments" desk, has made two very useful tools available:
the possibility of communicating to the SDI a “preferred” telematic address (Unique Code or PEC) to which the system will send the invoices, regardless of what is indicated on the invoice;
the possibility of generating a QR code, printable and shareable, containing the VAT number , all personal data and the previously communicated “preferred” electronic address.
And if our buyer has neither a recipient code nor a PEC, how can russia email list we issue an electronic invoice regularly?
To regularize these situations, two “special” recipient codes have been provided that allow the regular issuing of the invoice:
the recipient code 0000000 (seven zero numbers) allows the issuing of electronic invoices to all those subjects who are not required to issue electronic invoices, such as private individuals and small farmers;
the recipient code XXXXXXX (seven letters ics) allows the issuing of electronic invoices to all those foreign subjects who have their business established abroad.
Invoices (electronic and otherwise) must be retained, i.e. collected and archived, in such a way as to be easily retrievable and presentable in the event of an audit, for at least ten years after the close of the accounting year (generally the calendar year) in which the operations are carried out.