{"id":7951,"date":"2026-01-21T18:19:08","date_gmt":"2026-01-21T17:19:08","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7951"},"modified":"2026-01-21T18:21:21","modified_gmt":"2026-01-21T17:21:21","slug":"memorandum-n-6-jan-21-2026-deadline-for-annual-retention-of-accounting-books-and-records","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2026\/memorandum-n-6-jan-21-2026-deadline-for-annual-retention-of-accounting-books-and-records\/","title":{"rendered":"Memorandum N. 6 Jan. 21. 2026 Deadline for annual retention of accounting books and records"},"content":{"rendered":"<p><strong>The procedure for storing accounting records relating to 2024 must be completed by January 31.<\/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 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) <strong><u>has abolished the obligation to store accounting records kept electronically<\/u><\/strong> (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, <strong>the obligation to print them only when specifically requested during an audit<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2026\/01\/06-2026-SGBPartners-Deadline-for-annual-retention-of-accounting-books-and-records.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#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\/7951"}],"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=7951"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7951\/revisions"}],"predecessor-version":[{"id":7952,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7951\/revisions\/7952"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}