How long should you retain records? · Italy

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

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Your questions, in practice · Italy

How long must expense evidence be retained?

Civil Code article 2220 requires the relevant accounting books and documents for 10 years. Also retain electronic invoices in a system meeting Italian preservation requirements.

How long should invoices and expense claims be kept?

Civil Code article 2220 requires the relevant accounting books and documents for 10 years. Also retain electronic invoices in a system meeting Italian preservation requirements. Also retain attachments, approvals and calculations. A totals spreadsheet does not replace invoices.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.