But how does the operational process of holding and conservation work?

[nurmohammadkhan]

The objective of a specialized preservation service is to preserve the requirements of authenticity, integrity, reliability and legibility associated with computerized accounting books from the maintenance phase to the preservation phase and to guarantee the access, retrievability and exhibition of documents throughout the preservation period.

Operationally, it is easy: the computerized maintenance of the accounting argentina whatsapp resource books takes place in the accounting software. Then, an automatic system must be provided that from the company's management software produces the accounting book files in a suitable format (for example PDF/A or PDF) divided by year or month, depending on the size and nature of the type of accounting book, and with the generation of an index file that contains the key search metadata. Then, the procedure involves the telematic transfer from the company's systems to the compliant conservation service provided by the outsourcer Conservator. The transfer or payment of the files to be conserved takes place via a secure application dialogue directly with a connector that links the accounting management software to the conservation service.

To complete the electronic maintenance, for example on the general ledger , it is recommended that a digital signature be affixed by the entrepreneur or his delegate pursuant to art. 2215-bis of the Civil Code ; this digital signature with automatic procedure can, for example, also be affixed by proxy from the Conservator's systems with a digital signature certificate of a company representative, in a rapid and transparent manner, before proceeding with the operational process of digital preservation in accordance with the law. In the case of an inventory ledger, the aforementioned digital signature must be affixed by force of the legal representative, in compliance with the provisions of art. 2217 of the Civil Code.

The operational conservation process is managed entirely by the Conservator and involves the generation within the legal deadline (within three months of the deadline for submitting the tax return) of the conservation index according to the interoperability standard UNI SInCRO 11386:2020, on which the digital signature of the Conservation Service Manager and a time stamp (datacertification) are affixed.