Finally, we also recall that the Ministerial

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Article 2215 bis provides that the progressive numbering and authentication obligations required by the provisions of law or regulation for the maintenance of books, indexes and records are fulfilled, in the case of maintenance with computer tools, by affixing, at least once a year, the time stamp and digital signature of the entrepreneur or another person delegated by the same. The same article also reiterates the need to comply with the current regulations on digital preservation.

Decree of 17 June 2014, dealing with electronic documents relevant for italy whatsapp resource tax purposes, provides that they be created, kept and conserved in compliance with the provisions of the CAD (Digital Administration Code) and the current Guidelines on the creation, management and conservation of electronic documents: this means that it is necessary to preserve the characteristics of unchangeability , integrity , authenticity and readability of such electronic documents.

In fact, for a document to be considered an electronic document and therefore to produce its effects before the law, it is not enough for it to be in digital form: it is necessary that it respects the requirements identified by the CAD and the Guidelines that we have just cited.

On a practical level, this goal can only be achieved through the tools that we have already learned to know in recent years, namely the application of a digital signature and a timestamp valid in front of third parties and the payment to an adequate digital preservation system . Only in this way is it possible to obtain static documents and guarantee their unalterability and authenticity with respect to their origin.