FINDING AND CRITICAL ISSUES
Since many years, the process of archiving corporate documents and files has been pushed towards an increasing digitalization, not only in Italy but also in many other Countries. To this day, Substitutive Conservation has conferred to E-documents the same legal value as the old documents on paper. Substitutive Conservation is not only an obligation, but also a vital opportunity for all companies that will be open to it.
CURRENT LEGISLATION OVERVIEW
- National Centre for Computer Technology in Public Administration (In Italian, CNIPA) Resolution No. 11, 19/12/2004: Technical guidelines for the reproduction and conservation of documents on optical media suitable for ensuring compliance of documents with original copies.
- Legislative Decree No.82, 07/03/2005: Digital Administration Code (In Italian, CAD)
- Revenue Agency Circular No. 45, 19/10/2005: Clarifications on the changes introduced by Legislative Decree No. 52/2004, examining the procedures to be followed to completely digitalize flow, management and archiving of VAT invoices.
- Revenue Agency Circular No. 36/E, 6/12/2006: Procedures for fulfilling tax obligations in connection to electronic documents and their duplicates on different media
- Guidelines for the dematerialization of health records in diagnostic imaging – Legislation and practice, 04/04/2012: Specifications for digitization and digital preservation of DICOM images. DICOM is defined as the standard that determines criteria for communication, visualization, archiving, and printing of biomedical information such as radiological images.
- Decree of the President of the Council of Ministers, 3/12/2013: Technical rules regarding the conservation system.
- Decree of the Ministry of the Economy and Finance, 17/06/2014: Procedures for fulfilling tax obligations in connection to electronic documents and their duplicates on different media.
- 2414; Art. 2200 of the Civil Code: Obligation to archive for a period of ten years all correspondence relevant to the business, such as legal and commercial e-mails.
Thanks to the Substitutive Conservation Process, both e-files and digitalized copies acquire legal value. This is undoubtably a key factor for those companies engaged in a transformation of their business practices into automatic digital flows. The Substitutive Conservation process allows to archive large amounts of information and documents on dedicated Web Platforms that are also compliant with the standards required by legislation. Thanks to the Substitutive Conservation process, archived hard copies can be disposed of, thus eliminating costs for physical archiving storage and facilitating 70% reduction in business costs.
HOW DT ACTS
Being in charge of Substitutive Conservation, role established directly by the Client, Digital Technologies offers a full and up-to-date outsourcing service in line with the standards required by legislation. In providing the service, Digital Technologies fulfills the bylaw requirements, in order to make sure that all electronic documents will have the necessary features to be considered legally valid. Thanks to its specialized and knowledgeable team, Digital Technologies can guarantee technical and legal support.