The procedure for storing accounting records relating to 2024 must be completed by January 31.
- Premise
Article 7, paragraph 4-quater of Decree Law No. 357 of June 10, 1994 (as amended by Article 12-octies, first paragraph, of Decree Law No. 34 of April 30, 2019, converted by Law No. 58 of June 28, 2019) has abolished the obligation to store accounting records kept electronically (as is now the case in virtually all instances) on an annual basis, introducing, by way of derogation from the provisions of Article 7, paragraph 4-ter, of Decree Law No. 357/94, the obligation to print them only when specifically requested during an audit.