A few more days and the road will be opened that will lead VAT numbers towards the obligation of electronic invoicing towards VAT operators in San Marino.

The date is set for 1 October 2021 with the provision of a transitional period until 30 June 2022.

E-bill to San Marino: the transitional period

According to the MEF decree of 21 June 2021 (published in the Official Gazette of 15 July 2021), starting from 1 July 2022, for the sales of goods registered in the context of the exchange relationships between Italian VAT operators and those of San Marino, the invoice, as well as the variation note, must be issued in electronic format using the SDI (Interchange System).

However, a transitional period has been set which runs from 1 October 2021 to 30 June 2022. In other words:

• in the period 1 October 2021 – 30 June 2022, invoicing to and from San Marino can be both paper and electronic
• from 1 July 2022 (except for extensions), invoicing to and from San Marino can only be electronic.

Excluded subjects

In any case, Italian VAT operators are excluded from the new obligation for whom the electronic invoice system is already optional, such as those who are flat rate scheme or of advantage for young entrepreneurs.

Finally, we remind you that the implementation methods of the new obligation are contained in the Provision of the Revenue Agency of 5 August 2021 and that the alphanumeric code “2R4GT08” is also defined, which the Italian merchant must indicate in the e-invoice issued to a San Marino VAT operator.

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