Regulatory updates - San Marino

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

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for San Marino.
August 25 2021

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.

June 2 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: XML

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

Regulatory overview

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