San Marino

E-invoicing clarification From 1 July 2022, e-invoicing has been mandatory between Italy and San Marino. The technical specifications in Italy were updated to include special provisions to facilitate the exchange of e-invoices between the 2 countries.   The Italian tax authorities have issued some guidance in respect of a niche e-invoicing scenario between the 2 countries. It has now been clarified that a foreign supplier in Italy, via a fiscal representative or otherwise, is not required to issue an e-invoice for the supply of goods to a customer resident in San Marino.  Tungsten’s solution caters for the electronic exchange of invoices between Italy and San Marino. 

Obligatory e-invoicing between Italy and San Marino From 1^st July 2022, supplies of goods and services between Italy and San Marino will be subject to mandatory e-invoicing. Up to this point, e-invoicing was optional between the two countries. The mandatory e-invoicing will be facilitated via the Sistema di Interscambio (SdI). The San Marino tax office will validate invoices received via the SdI and, if compliant, transmit these to San Marino customers. There will be some changes required to the XML submitted to the SdI to accommodate supplies to San Marino, including changes to the Codici Destinario, as invoices may now be directed to the San Marino Tax Office. Tungsten Network can assist with transactions relating to supplies of goods and services to San Marino.

Italy / San Marino – mandatory e-invoicing for transactions

There has now been some further progress around transactions between Italy and San Marino – the Italian Revenue Agency has published technical specifications via Provision no. 2021/211273. These technical specifications will provide details around how invoices will be issued and received with San Marino residents for goods and services.

Here are some key dates to watch out for:

• 1^st October 2021- the Decree comes into force;
• Until 30^th June 2022- paper invoices can still be issued;
• 1^st July 2022: Mandatory for Italian taxpayers to issue only e-invoices.

Joining Italian e-invoicing

The Italian Ministry of Finance, with the Act no. 103 published on May 26, 2021 has laid the foundations for the introduction of the e-invoicing regime between Italy and San Marino. Italy and San Marino have agreed a transitional period (from 1 October 2021 until June 30, 2022) during which San Marino and Italian taxpayers could opt for the e-invoicing system instead of traditional “paper” invoicing. In particular, the taxpayers of the two countries will be able to issue e-invoices on a single cross-border system. The system will become fully operational starting from July 1, 2022.