Regulatory updates - San Marino
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
E-invoicing will become mandatory for the supplies of goods and services between San Marino and Italy
On 26 May 2021, the authorities of Italy and San Marino decided upon mutual implementation of mandatory e-invoicing for the supplies of goods and services via SDI. The mandate takes effect on 1 July 2022, with a transition period starting on 1 October 2021 and ending on 30 June 2021.
San Marino is joining the Italian e-invoicing model
Starting from 1 July 2022, entrepreneurs in Italy and San Marino will be able to issue electronic invoices to each other with the help of a single cross-border system Sistema di Interscambio (SDI).
Country specifications
E-Invoicing/CTC Model:
Domestic: Post Audit
Italy Cross-Border: Centralized
Mandatory Infrastructure:
Domestic: N/A
Italy Cross-Border: Hub SM
Mandatory Format:
Domestic: N/A
Italy Cross-Border: FatturaPA, XML-RSM
Mandatory for Issuing:
Domestic: N/A,
Italy: Cross-Border Sales
Mandatory for Receiving:
Domestic: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions
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