Module 120 min2213 wordsFree — no account
Compliant storage of e-invoices: who must keep them, for how long, and what stays viewable online
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 249 words · 3 min
Worked example
Marta's missing file
Marta's €4,800 invoice reached the SdI in May 2024. The second following year is 2026, so the XML file could be downloaded until 31 December 2026. In 2027 the portal shows only the invoice data. Had Marta signed up for a storage service, the original would still be retrievable today, with its full content.
Practical case
Giorgio's invoices
Giorgio, a carpenter under the ordinary tax regime, receives through the SdI on 10 March 2025 a supplier's invoice for timber worth €3,600. He has never joined a storage service. He files the return covering 2025 during 2026. Until what date can he download the XML file from the viewing service? Until what date will the summary invoice data remain visible? And does the viewing service satisfy his duty to store the invoice?
Hint: For the file, count from the year the SdI received it; for the summary data, from the year the return is filed. Then remember what separates the two functions.
Show the solution
XML file: the SdI received it in 2025; the second following year is 2027, so the file can be downloaded until 31 December 2027. Invoice data: the related return is filed in 2026; the eighth following year is 2034, so the data stay visible until 31 December 2034. Viewing is not storage: Giorgio, as the recipient, must keep the invoice in compliant storage, for instance by joining the Agency's free service.
Answer: File until 31 December 2027; invoice data until 31 December 2034; no, he must use compliant storage
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