Garante per la protezione dei dati personali - 9451049
|Garante per la protezione dei dati personali - 9451049|
|Authority:||Garante per la protezione dei dati personali (Italy)|
Art. 14 Law Decree n. 124/2019
|National Case Number/Name:||9451049|
|European Case Law Identifier:||n/a|
|Original Source:||Website of the Italian DPA (in IT)|
|Initial Contributor:||Davide C.|
The Italian DPA has acknowledged the deferral of the deadline for joining the IT system to make available electronic invoices for VAT operators and their customers, as proposed by the Italian Revenue Agency to March, 1st 2021.
English Summary[edit | edit source]
Facts[edit | edit source]
In December, 21st 2018 the Italian Revenue Agency issued a resolution describing the system used to store electronic invoices (in .XML format) and make them available to VAT operators and their clients, providing a specific application to let them join the consultation service by 60 days. However, in 2019 the Agency decided to defer the deadline to join the service by October, 31st 2019. Then, the Law Decree n. 124/2019 provided that "the .XML files of electronic invoices would be stored until the 31st December of the eighth year following the year of submission of the relevant VAT return or until the definition of any judgments [...]", in order to be used by the Guardia di Finanza and the Italian Revenue Agency for financial and tax monitoring purposes. To implement such provision, the Italian Revenue Agency has decided to draft a new guidance, replacing the one already confirmed by the Italian DPA in July 2020, and to postpone the deadline to join the e-invoice consultation service to March, 1st 2021.
Dispute[edit | edit source]
Holding[edit | edit source]
The Italian DPA acknowledges the deferral of the deadline to March, 1st 2021 to join the e-invoice consultation service.
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English Machine Translation of the Decision[edit | edit source]
The decision below is a machine translation of the Italian original. Please refer to the Italian original for more details.
IL GARANTE PER LA PROTEZIONE DEI DATI PERSONALI In today's meeting, which was attended by Prof. Pasquale Stanzione, president, Prof. Ginevra Cerrina Feroni, vice-president, Dr. Agostino Ghiglia and lawyer Guido Scorza, members and lawyer Giuseppe Busia, general secretary; Having regard to Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on the free movement of such data and repealing Directive 95/46/EC, "General Data Protection Regulation" (hereinafter: "Regulation"); Having regard to Legislative Decree no. 196 of 30 June 2003, Code for the protection of personal data, containing provisions for the adaptation of national legislation to the provisions of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on the free movement of such data and repealing Directive 95/46/EC (hereinafter, "Code"); Having regard to the provision of the Director of the Inland Revenue of 21 December 2018 modifying the modalities, previously provided for in the provision of 30 April 2018, by which the Inland Revenue stores and makes available for consultation to VAT operators, or intermediaries delegated by them, invoices issued and received and, to final consumers, invoices received, providing for the introduction of a specific functionality to allow VAT operators - or a specially delegated intermediary - or the final consumer to expressly adhere to the service of "Consultation and acquisition of electronic invoices or their computer duplicates" and that, in case of failure to adhere to this service by at least one of the subjects of the economic relationship, the xml files of the invoices are deleted within 60 days from the end of the transitional period; Given the provisions of the Director of the Revenue Agency of April 29, 2019 and May 30, 2019 by which, after consulting the Guarantor, it was provided, inter alia, the postponement of certain terms related to the consultation service, in order to allow taxpayers to have a longer period to join the aforementioned service, it was provided the possibility to make the accession until October 31, 2019; Having regard to art. 14 of Decree Law no. 124 of 26 October 2019, converted by Law no. 157 of 19 December 2019, which, in particular, provided that "the files of electronic invoices acquired pursuant to paragraph 3 are stored until 31 December of the eighth year following that of submission of the statement of reference or until the definition of any judgments, in order to be used: a) by the Guardia di Finanza in the performance of the functions of economic and financial police referred to in Article 2, paragraph 2, of Legislative Decree no. 68; b) by the Revenue Agency and the Guardia di Finanza for the activities of risk analysis and control for tax purposes" and that "the Guardia di Finanza and the Revenue Agency, after hearing the Guarantor for the protection of personal data, take appropriate measures to protect the rights and freedoms of the persons concerned, through the provision of appropriate security measures, including organizational measures, in accordance with the provisions of Regulation (EU) 2016/679 of the European Parliament and the Council of 27 April 2016 and Legislative Decree 30 June 2003, n. 196". In view of the notes of October 30 and December 12, 2019, February 28 and May 4, 2020 with which the Agency "in order to implement from the technical and infrastructural point of view the requirements of the aforementioned Article 14 of the Decree Law n. 124 of 2019 and considering the need to define the guarantee measures to protect the rights and freedoms of those concerned" has informed the Guarantor of the need to provide for the extension, by order of the Director of the Agency, of the transitional period providing for the possibility to make the accession to the aforementioned consultation service, most recently, until September 30, 2020, "given the need to initiate the technical interventions to ensure compliance with the regulatory provision referred to above; Considering the notes of the Agency of July 28 and August 4, 2020, in the part in which it represented to want to transmit a new draft implementing measure of art. 14 of Decree-Law no. 124 of 2019, replacing the previous scheme subject of the opinion of the Guarantor of July 9, 2020, also expressing the need to extend, first to March 1, 2021 and, therefore, until the date of definition of the above mentioned measure, the aforementioned deadline for joining the consultation service; It is noted, however, that the identification, per relationem, of the deadline for joining the consultation service and, correlatively, for the possible deletion of the xml files in case of non adhesion - if understandable due to the need to anchor the aforementioned deadline to the overall definition of the regulatory framework, with the executive implementing measure - must however provide, in compliance with the principles set out in Article 5, par. 1, letters b) and e), of the Regulation, also a certain final dies ad quem, within which the cancellation must in any case take place, regardless of whether or not the management measure is adopted; Considered that this deadline for the adhesion to the consultation service could be reasonably identified as March 1, 2021, date already indicated in the note of the Agency of July 28, 2020; Given the documentation in deeds; Considering the observations made by the Secretary General according to art. 15 of the regulation of the Guarantor n. 1/2000; Rapporteur Prof. Pasquale Stanzione; ALL THE ABOVE MENTIONED, THE GARANTE Pursuant to Article 57, paragraph 1, letter v) of the Regulation, takes note of the postponement of the deadline for joining the service of consultation of electronic invoices, proposed until the date of definition of the measure of the Revenue Agency implementing the provisions of Article 14 of Decree-Law No. 124 of 2019 - and fully replacing the previous one on which the Guarantor has expressed its opinion - and in any case to be understood as no later than March 1, 2021.