Italy: Agenzia delle Entrate Updates Conservazione Sostitutiva Rules for FatturaPA
The Agenzia delle Entrate published updated technical specifications for FatturaPA digital preservation (conservazione sostitutiva) on 8 May 2026, clarifying cloud storage requirements and the 10-year retention obligation.
The Agenzia delle Entrate (Italy's tax authority) published updated technical specifications on 8 May 2026 for conservazione sostitutiva — the legally mandated 10-year digital preservation of FatturaPA invoices.
What Is Conservazione Sostitutiva?
Under Italian law (the Codice Civile and CAD — Codice dell'Amministrazione Digitale), every FatturaPA invoice issued or received must be preserved in a legally valid digital archive for 10 years. This archive must:
- Guarantee authenticity — the invoice must be immutable; no modifications after submission
- Guarantee integrity — the archived file must be identical to the SDI-validated original
- Guarantee readability — the archive must remain accessible and readable for the full 10 years
- Be certified — the archive process must follow the AGID (Agenzia per l'Italia Digitale) accreditation standards
What Changed in the May 2026 Update
The Agenzia delle Entrate's updated specifications (Provvedimento del Direttore, 8 maggio 2026) clarify several previously ambiguous areas:
Cloud Storage Qualification
Cloud-based conservazione is explicitly approved, provided:
- The cloud provider holds ISO 27001 certification
- Data is stored on servers physically located within the EU (GDPR alignment)
- The vendor can provide an attestato di conservazione (conservation certificate) on demand
This resolves long-standing uncertainty about whether consumer-grade cloud storage (Dropbox, Google Drive) qualified for conservazione. It does not — a certified conservazione service is required.
The 10-Year Window
The 10-year retention period starts from the end of the fiscal year in which the invoice was issued — not from the invoice date. For invoices issued in fiscal year 2024, the retention period ends 31 December 2034.
Switching Conservazione Providers
Businesses can switch conservazione providers mid-retention period. The updated rules require the departing provider to transfer the complete archive to the new provider in an AGID-compliant format within 90 days of contract termination.
B2B Cross-Border Invoices
Invoices for intra-EU supplies (non-Italian customers) that are NOT routed through SDI are also subject to the 10-year digital preservation requirement, but do not require use of an SDI-certified conservazione service — they can be preserved using any CAD-compliant system.
Practical Impact
For businesses using Aruba, Fattura24, Zucchetti, or TeamSystem, the update requires no immediate action — these platforms already meet the updated specifications.
For businesses using the Agenzia delle Entrate's own free portal (Fatture e Corrispettivi), the free conservazione service at the portal remains compliant — though the Agenzia recommends switching to a private provider for volumes above 1,000 invoices/year due to response time limitations.
Source
Agenzia delle Entrate, Provvedimento del Direttore, 8 maggio 2026: agenziaentrate.gov.it
