Database
Restrictions on data
ITALY
Since 1972
Chapter Data policies |
Sub-chapter Restrictions on cross-border data flows
Presidential Decree No. 633 of 1972
Article 39 of the Presidential Decree no. 633 of 1972 states state electric archives related to accounting data for VAT declarations might be kept in a foreign country only if some kind of convention has been concluded between Italy and the receiving country governing the exchange of information in the field of direct taxation. Therefore, such limitation does not apply intra-EU.
Coverage Horizontal