The Privacy Guarantor rejects the electronic invoice

Privacy guarantor, Measure 15 November 2018, no. 481

With Measure no. 481 of November 15, 2018, addressed to the Revenue Agency, the Guarantor of privacy expressed a negative opinion on the electronic invoice, mandatory from January 1st, 2019, in the formulation currently provided, highlighting critical issues relating to the processing of personal data.

The principal criticalities highlighted by the Guarantor concern:

  • the phase of archiving of the data, which will involve not only the obligatory data for tax purposes, but also detailed information on the goods and services purchased, relative, therefore, to the habits and typologies of consumption, up to and including descriptions of health or legal services;
  • the assignment to intermediaries, delegable by the taxpayer for the transmission, reception and storage of electronic invoices. In some cases, in fact, the operator will have to manage a multitude of personal data, with a relative increase in risk during the management of invoices;
  • security regarding the transmission phase through the SDI and the additional services offered by the Agency, given the lack of encryption for the electronic invoice.