Reliable document management allows companies to effectively manage and control their administrative and accounting processes. If not properly managed, this aspect can create significant issues, interfering with the normal workflow and occupying valuable warehouse space.

Article 2220 of the Italian Civil Code, regarding the preservation of accounting records, specifies:

“Records must be kept for ten years from the date of the last entry. Invoices, letters, and telegrams received, and copies of invoices, letters, and telegrams sent must be kept for the same period. The records and documents referred to in this article may be kept as image recordings, provided that the recordings correspond to the documents and can be made readable at any time using means made available by the person using such recordings.”

The preservation of documents is always a delicate activity. It is essential to know which documents to keep and for how long, especially when it comes to accounting documents, which contain a wealth of information about a company’s activities.

The authorities responsible for conducting audits on company accounts, within the limits and terms provided by law, include:

• Revenue Agency;
• State Property Agency;
• Customs and Monopolies Agency.

Document preservation means, simply put, creating an archive. The management and preservation of documents vary depending on the type of document support.