Per quanto tempo conservare i documenti?

E’ molto importante conoscere i termini di conservazione dei documenti in base alla tipologia, per evitare che qualcuno, per l’assenza della documentazione comprovante, possa pretendere un pagamento già avvenuto.

Di seguito l’utile riepilogo dei tempi di conservazione obbligatoria dei documenti d’impresa e dei documenti dei privati.


Tempi di conservazione dei documenti d’impresa

Per quanto tempo conservare i documenti contabili? Per quanto tempo conservare i documenti fiscali? Il termine per la conservazione dei documenti e delle dichiarazioni fiscali, delle fatture e dei tickets è di 10 anni dalla data dell’ultima registrazione.  Anche le scritture contabili vanno conservate per 10 anni. Infine non tutti sanno che le fatture emesse vanno conservate 10 anni.

La conservazione sostitutiva, di cui parliamo più sotto, rappresenta una soluzione ottimale per tutte le aziende che vogliano risparmiare spazio di archiviazione e avere allo stesso tempo la sicurezza di poter accedere alla documentazione che occorre conservare.


Tempi di conservazione dei documenti dei cittadini

I seguenti documenti vanno conservati per sempre: atti di compravendita e di proprietà della casa, atti notarili in genere, atti di matrimonio, di separazione e giudiziari in genere, contributi previdenziali INPS, contratti d’affitto ed altri contratti, mutui (ricevute di pagamento delle rate), referti medici (analisi, lastre, ricoveri, ecc.).

Per quanto tempo conservare le bollette? Le bollette telefoniche, le bollette/fatture di energia elettrica– gas – rifiuti e i bollettini e le ricevute di pagamento I.C.I./I.M.U. vanno conservate per 5 anni dall’anno successivo a quello di pagamento.

Per quanto tempo conservare i documenti bancari? Il termine di conservazione dei documenti bancari è di 10 anni. Anche le fatture di artigiani, le ricevute di pagamento del canone TV e la documentazione relativa alla dichiarazioni dei redditi vanno conservate per 10 anni.

Un discorso a parte riguarda la dichiarazione dei redditi: il contribuente è tenuto a conservare per 5 anni tutte le pezze giustificative per mettersi a riparo da controlli dell’amministrazione finanziaria.


Conservazione sostitutiva dei documenti

La legge prevede che, in sostituzione dei singoli documenti cartacei, la documentazione possa essere conservata mediante strumenti informatici, al fine di evitare, soprattutto ad aziende e professionisti, un voluminoso archivio fisico. I documenti digitalizzati mantengono tutti gli effetti giuridici di quelli cartacei, ma la loro conservazione deve avvenire secondo precise metodologie e mediante specifiche procedure tecniche, approvate per legge, che ne garantiscano l’inalterabilità e la data certa.

Possono essere conservati in formato elettronico, per esempio, i seguenti documenti:

  • Bilancio e documenti annessi;
  • Fatture attive e passive e Documenti di Trasporto;
  • Registri Iva;
  • Dichiarazioni fiscali;
  • Modelli di pagamento F23 e F24;
  • Scritture ausiliarie di magazzino;
  • Registro dei beni ammortizzabili;
  • Libri sociali;
  • Ricevute e scontrini fiscali.
  • Libro giornale;
  • Libro degli inventari;
  • Libro mastro;

La cooperativa sociale Alveare, da oltre 15 anni, è esperta nella conservazione sostitutiva per ditte che vogliono smaltire il cartaceo e ottimizzare i processi aziendali. Offriamo un servizio completo di digitalizzazione dei documenti: ritiriamo i documenti presso la sede del cliente, li scansioniamo, li indicizziamo tramite un software professionale da noi creato e creiamo un archivio digitale. Infine, forniamo l’eventuale archiviazione dei documenti cartacei presso la nostra sede con la possibilità di richiedere, entro i tempi concordati, qualsiasi documento. Per approfondire: contattaci direttamente al numero: 02 38306373. Saremo lieti di fornirti maggiori informazioni!




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