Regulatory updates - San Marino
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
2021-08-25
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.
Country specifications
E-Invoicing/CTC Model:
Domestic: Post Audit Italy c/b: Centralized
Mandatory Infrastructure:
Domestic: N/A Italy c/b: UTSM (SM Hub)
Mandatory Format:
Domestic: N/A Italy c/b: FatturaPA, XML-RSM
Mandatory for Issuing:
Domestic: n/a Italy cross-border sales mandatory for large and medium businesses
Mandatory for Receiving:
Domestic: Buyer's consent required
eSignature:
Not Required
Archiving Period:
5 years (excluding the relevant tax year), and longer if an audit is ongoing
Archiving Abroad:
Allowed under conditions
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