Regulatory updates - San Marino
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
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