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The Italian Digital Administration Code (CAD) states that tax-relevant documents (such as receipts and invoices) issued or received in paper form can be digitised and stored in electronic form. There are however some technical requirements that need to be met. These requirements ensure the authenticity, integrity, reliability, readability and availability of the documents.

If you want to convert paper receipts into a digital format without keeping the original receipts, you can apply to obtain the Conservazione Sostitutiva certification. This certification guarantees the authenticity of the digital receipts for audit purposes. In case you do not have the Conservazione Sostitutiva certification, you need to store your original, paper receipts physically for 10 years as of the date of issuance.

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While Rydoo provides a solution that ensures traceability and integrity of expenses, we recommend our Italy-based clients keep their original paper receipts, as long as Rydoo has not obtained the Conservazione Sostitutiva certification.

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