Electronic Invoice San Marino, how does it work?

[nurmohammadkhan]

Starting from 1 July 2022, the obligation of electronic invoicing between Italy and San Marino will come into force , after a transitional period that began on 1 October 2022, in which it was possible to use the electronic method on an optional basis.

In particular, the obligation of electronic invoicing will concern the transfers armenia whatsapp resource of goods between economic operators resident in the two countries . The exceptions are those subjects not yet bound by the obligation of electronic invoicing, such as flat-rate taxpayers. As regards the provision of services, it will still be possible to use electronic invoicing on an optional basis, but it will not yet be an obligation.

Let's see in detail how the electronic invoice will work between Italy and the Republic of San Marino, who will be involved, how to verify the outcome of the checks carried out by the tax authorities and everything you need to know to be prepared for the date of 1 July 2022.


Following the meetings and agreements reached in 2021, Italy and the Republic of San Marino have decided to gradually begin introducing the obligation to use electronic invoicing in transactions between the two countries. This will help encourage the digitalization of businesses , while also generating the possibility of monitoring taxation more thoroughly .

To reduce the impact on businesses as much as possible, it was decided to use a series of tools and infrastructures that are already fully operational, namely the Exchange System (SDI) and the electronic invoicing path already in use in Italy.