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Storing Italian e-invoices the compliant way

Who has to store an electronic invoice, why viewing it on the Revenue Agency portal is not enough, how long the file and its summary data stay available, and how to use the Agency's free storage service: signing up, recovering invoices already processed by the SdI, delegation, retrieval, withdrawal and export. Two modules with case studies, 2026 rules.

Foundational2 modules39 minFree course

2026 rules — verified on September 25, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Know who has to store an electronic invoice: the business that issues it, the one that receives it, or both
  • Tell apart the file you can look up on the portal and the document kept in compliant storage
  • Work out until when the file, and later its summary data, remain viewable online
  • Place the relevant time horizons side by side: online viewing, tax audits, the Agency's storage service
  • Organise storage in mixed situations: paper invoices, flat-rate taxpayers, private customers
  • Activate the free storage service from the Fatture e Corrispettivi portal
  • Work out the earliest date from which invoices already processed by the SdI can be recovered
  • Know which documents the service accepts and which remain outside it
  • Delegate the management to an intermediary and identify who is responsible for storage
  • Handle retrieval, withdrawal and export, including after the VAT number is closed

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 120 minFree — no accountCompliant storage of e-invoices: who must keep them, for how long, and what stays viewable onlineWhat you will be able to do
    • Know who has to store an electronic invoice: the business that issues it, the one that receives it, or both
    • Tell apart the file you can look up on the portal and the document kept in compliant storage
    • Work out until when the file, and later its summary data, remain viewable online
    • Place the relevant time horizons side by side: online viewing, tax audits, the Agency's storage service
    • Organise storage in mixed situations: paper invoices, flat-rate taxpayers, private customers
    Read this module
  2. Module 219 minFree — no accountThe Agency's free storage service: signing up, recovering past invoices and managing it over timeWhat you will be able to do
    • Activate the free storage service from the Fatture e Corrispettivi portal
    • Work out the earliest date from which invoices already processed by the SdI can be recovered
    • Know which documents the service accepts and which remain outside it
    • Delegate the management to an intermediary and identify who is responsible for storage
    • Handle retrieval, withdrawal and export, including after the VAT number is closed
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (3)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (3)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

File it

Step-by-step guides to the official forms cited in this course.

Go further

The courses that follow on from this one.

Read in Italian

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.