Electronic invoicing with San Marino
The obligation is limited to sales and purchases of goods that intervene with operators that await the Ministerial Decree of 24 December 1993 – which will be repealed in conjunction with the entry into force of 21 June 2021 – governed only these operations.
As already provided for by art. 12 of the Growth decree (Legislative Decree no. 34/2019), the exemptions from the generalized obligation of electronic invoicing provided for by specific legal provisions such as, for example, those concerning the subjects who adhere to the flat rate VAT regime who, however, can opt for electronic invoicing.
On the other hand, services rendered by an Italian provider to a San Marino client are excluded from the obligation of electronic invoicing: the issuer has the right to choose between a paper invoice and an electronic invoice.
The Ministerial Decree of 21 June 2021 substantially confirms the regulations contained in the Ministerial Decree of 24 December 1993, both from the point of view of the VAT treatment of operations (non-taxability for the sale of goods, etc.), and under the procedural one (methods of issuing and receiving invoices , role of the Tax Office of San Marino, etc.).
In particular, the sale of goods to a San Marino operator is considered not taxable, pursuant to art. 71 of Presidential Decree no. 633/1972, which recalls articles 8 and 9 of Presidential Decree no. 633/1972, relating respectively to “Export sales” and “International services or services related to international trade”.
There VAT not taxable is recognized if the following occur conditions:
a) in the case of an electronic invoice, the tax office must have validated the regularity of the invoice;
b) in the case of a paper invoice, the transferor must be in possession of a copy of the invoice returned by the San Marino transferee, endorsed with the indication of the date, with a circular embossed stamp containing the words «Rep. of San Marino – Uff. tributary”.
The procedures to follow
As regards the procedure, the decree confirms that:
– with reference to sales of goods to San Marino, the Italian transferor must issue the invoice in three copies, two of which are delivered to the transferee. The latter, within four months of issuing the invoice, must return to the supplier a copy of the paper invoice endorsed by the tax office;
– with regard to sales of goods to Italy, the transferor of San Marino can continue to choose between the exercise of the rivals, applying VAT on the invoice, and the non-application of the tax: in this second case, VAT is applied by the Italian customer in accordance with the provisions of art. 17, paragraph 2, Presidential Decree no. 633/1972. This choice (whether or not VAT is paid back) can be made both in the case of paper and electronic invoicing.
Use of the Interchange system
– the invoices relating to the sale of goods registered between residents, stability or identification in the territory of the State and subjects residing in the Republic of San Marino have been registered through the Interchange System (SdI);
– the same technical rules apply for the presentation, transmission and reception of electronic invoices governed by the provision of 30 April 2018;
– the San Marino Tax Office is accredited for processing the electronic invoices issued and received and is accredited as a certified node to the Interchange System;
– the consultation of the invoices issued and received in relations with San Marino takes place on the portal of the Revenue Agency, by accessing the section “Invoices and Fees“.
The activity of the San Marino Office
Invoices issued by Italian operators are transmitted by the Exchange System to the San Marino Tax Office which verifies the regular payment of import tax. If the outcome is positive, the same Office notifies the competent office of the Revenue Agency through a specific electronic channel.
Invoices issued by San Marino suppliers are also checked by the San Marino Tax Office. If the outcome of this check is positive, the invoices are sent by the Office to the ES for delivery to the Italian transferee, who can view them through a special electronic channel made available by the Revenue Agency.
Consultation of invoices issued and received
The consultation of the invoices issued and received with the operators of San Marino takes place by accessing the section “Invoices and fees” on the portal of the Revenue Agency.
In the case of sales of goods from Italy to San Marino, in addition to the tax data of the electronic invoice issued, the Italian transferor displays the electronic invoice sent by the same to San Marino, with the relative result resulting from the checks by the San Marino Tax Office.
In the event of a negative outcome of the check by the San Marino Tax Office, the transfer is associated with VAT and the increase must be made pursuant to art. 26, paragraph 1, Presidential Decree no. 633/1972.
In the case of sales of goods from San Marino to Italy with charge of the tax – in addition to the fiscal data of the electronic invoice received – the Italian transferee displays the data of the electronic invoice sent by the San Marino operator, as well as information on the positive outcome of the checks carried out by the competent office of the Agency, in order to be able to proceed with the deduction VAT.
In the case of sales of goods to Italy without charging the tax, the information of the positive outcome of the checks carried out by the competent office of the Revenue Agency allow the Italian transferee subject to VAT to proceed with the payment of the tax pursuant to art. 17, paragraph 2, of the VAT decree.
The conferment code
On 31 August, the San Marino Tax Office issued a press release with which it provided the conferment code to be indicated in the Xml file of the electronic invoice.
The 7-character numeric sequence is “2R4GTO8“.
Timing