Electronic invoice to San Marino: from 1 October Italian and San Marino operators will be able to abandon paper documents in their commercial relations. The transitional period opens and will end with the introduction of the obligation from 1 July 2022. To proceed, it will be necessary to use the given code established by the tax office of the small republic.
Electronic invoice to San Marino: as foreseen byarticle 12 of the Growth Decree, from 1 October begin i first experiments withabroad. It is played almost at home and starts with a Temporary time in which it will be possible, but not necessary, to abandon the paper documents and digital ones.
The obligation will only take effect from 1 July 2022. Meanwhile theTax Office of the Republic of San Marino established the conferment code that Italian operators must use.
|Electronic invoice Italy – San Marino||Reference date|
|Debut of the cross-border system and the possibility of using the electronic invoice – beginning of the transitional period||October 1, 2021|
|End of the transitional period||June 30, 2022|
|Fully operational system||July 1, 2022|
Electronic invoice to San Marino: the transfer code to be used from 1 October
There Circular of the Tax Office number 92466/2021 of 31 August 2021 completed the instruction package stakeholders need to start taking measures with electronic invoice to San Marino.
2R4GTO8 and the sequence of digits and letters to use and will be active from 1st October 2021.
- Tax Office of the Republic of San Marino – Circular of 31 August 2021
- Communication of the recipient code useful for the transmission of electronic invoices.
After almost three years of life, the digital version of the tax document takes a step forward and looks abroad. A single cross-border system for trade relations between the two Republics.
The last May 26, 2021 the Ministry of Economy and Finance announced the agreement that laid the foundations for implementing the provisions of the Growth Decree.
And after the MEF implementing decree, approved in June, byRevenue Agency I also arrived le technical rules to follow.
Electronic invoice to San Marino: the instructions to follow
With the provision number 211273 of 5 August 2021, the operational details have been established for issuing and receiving electronic invoices relating to commercial transactions carried out between subjects resident, established or identified in Italy and resident in the Republic of San Marino.
The document specifies that for everything that is not defined in detail it is possible to refer to standard rules, as established by the provision of 30 April 2018 and subsequently amended.
In relations between the two Republics, theTax Office of San Marino becomes a kind of collection center of electronic invoices which pass, in any case, from Interchange System: transmits the documents of the San Marino transferors / staters and receives those of the Italian operators who will be pre-defined by the code recipient code 2R4GTO8.
The text drawn up by the Italian tax administration reads:
“It is given the right to issue an electronic invoice, through the Interchange System (SdI), also for the provision of services referred to inArticle 3 of Presidential Decree 633 of 1972 carried out by operators against economic operators who have communicated the identification number assigned to them by the Republic of San Marino. The Interchange System (SdI) transmits the electronic invoice to the Tax Office of the Republic of San Marino, which forwards it to the client “.
The first months will serve for run in the system, after which from 1 July also the documents issued to San Marino will fall within theelectronic invoicing obligation.
The news does not concern who they are exempt:
- who falls under the benefit scheme;
- suffer from VAT with a flat-rate regime;
- subjects who have exercised the option provided for by law no. 398/1991 and that they have obtained from the exercise of proven commercial activity for an amount not exceeding 65 thousand;
- subjects required to send data to the health card system.
all the details on the electronic invoice between Italy and San Marino in the full text of provision dated 5 August 2021.
- Revenue Agency – Provision of 5 August 2021
- Technical rules for the issuance and receipt of electronic invoices for transactions carried out between subjects residing, stability or identification in the territory of the State and subjects in the Republic of San Marino pursuant to art. 12 Law Decree 30 April 2019, n. 34, the so-called Growth Decree, converters with amendments to Law no. 58.