{"id":7250,"date":"2025-01-28T11:06:10","date_gmt":"2025-01-28T10:06:10","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7250"},"modified":"2025-01-28T11:07:17","modified_gmt":"2025-01-28T10:07:17","slug":"memorandum-n-6-jan-28-2025-annual-retention-deadline-for-accounting-books-and-records","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2025\/memorandum-n-6-jan-28-2025-annual-retention-deadline-for-accounting-books-and-records\/","title":{"rendered":"Memorandum N. 6 Jan. 28, 2025 Annual retention deadline for accounting books and records"},"content":{"rendered":"<p><strong>By next Jan. 31, the process of keeping accounting records related to 2023 must be completed.<\/strong><\/p>\n<ul>\n<li><strong>Premise<\/strong><\/li>\n<\/ul>\n<p>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) <strong><u>abolished the obligation of annual preservation of accounting records kept with electronic systems<\/u><\/strong> (as is now the case in practically all cases), <strong><u>introducing<\/u><\/strong>, as an exception to the provisions of Article 7 paragraph 4-ter of Decree-Law No. 357\/94, <strong>the obligation of printing only when specifically requested during an audit<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2025\/01\/06-2025-SGBPartners-Annual-retention-deadline-for-accounting-books-and-records.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[24,26],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7250"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=7250"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7250\/revisions"}],"predecessor-version":[{"id":7251,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7250\/revisions\/7251"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}