San Marino
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Summary
Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.
Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.
Updates
01.20.23
|08.19.22
|09.08.21
|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:
07.04.21
|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.