An official response has been received from the Lithuanian Archives on 2022-02-07 regarding the inquiry on the procedure for storing paper documents: "In accordance with the Order of the Chief Archivist of Lithuania No. VE-73 dated December 18, 2019, 'On the Approval of the Description of the Procedure for Accounting and Preservation of Paper Documents in Electronic Form' (effective from January 1, 2020), there is an option to store short-term documents (not just invoices) in electronic form. However, there are certain nuances and requirements that must be noted. First of all, it is necessary to responsibly evaluate which documents you will select, whether the digitized documents will be suitable for submission to institutions auditing the company's activities, whether the authenticity of the digital image of the paper document will be ensured in accordance with the rules, and whether costs will truly decrease and there will be a financial benefit (human resources, storage costs), etc. A conclusion regarding the electronic storage of documents must be prepared, specifying the scope, technical parameters for preservation, potential risks, and costs (since documents, even in digital form, must still be preserved for the minimum storage period), and a legal act regarding the decision must be prepared by the head of the institution. The aforementioned rules specify the responsibilities and decisions of the company head, recommended technical parameters, the necessity of content representation, and requirements for ensuring document authenticity and integrity (signatures and descriptions). You can read more in the December 18, 2019, Order No. VE-73." And Site.pro recommends paying attention to: the official points of the legal act: 9, 13.1, 14, and 15;the actual practice, whether the State Tax Inspectorate (VMI) requests paper documents during an audit;