2R4GTO8 is the alphanumeric transfer code for the San Marino Tax Office
With regard to electronic invoices for transactions carried out between resident subjects, stability or identification in the territory of the State and subjects residing in the Republic of San Marino, the new provision of the Revenue Agency was issued following the identification of the alphanumeric transfer code of accreditation as a certified node to the Interchange System of the San Marino Tax Office 2R4GTO8, and to take into account the impact assessment (DPIA) carried out on certain phases of the process and due to the need to clarify the activities carried out by the Offices involved.
The Revenue Agency has issued provision no. 248717 on 30 September 2021 regarding changes to the provision of the Director of the Revenue Agency no. 211273 of 5 August 2021.
With the provision of the Director of the Revenue Agency n. 211273 of 5 August 2021, the technical rules necessary for the implementation of the provisions referred to in Article 12 of the Growth Decree have been identified, converters with amendments to Law no. 58 of 2019, according to which the obligations relating to exchange relations with the Republic of San Marino, provided for by the decree of the Minister of Finance of 24 December 1993, published in the Official Gazette of the Italian Republic no. 305 of 30 December 1993, are carried out electronically according to the procedures established by decree of the Minister of Economy and Finance in accordance with agreements with that State.
By order of the director of the Revenue Agency, the technical rules necessary for the implementation of this legislation were issued.
The new opinion was issued following the identification of the alphanumeric accreditation code as a certified node to the Interchange System of the San Marino Tax Office, and to take into account the impact assessment (DPIA) carried out on certain phases of the process and due to the need to clarify the activities carried out by the Offices involved.
In particular, some points of the provision have been replaced:
– point 1.2 is replaced by the new one for which the San Marino Tax Office transmits the electronic invoices of the transferors / providers of the Republic of San Marino and receives the electronic invoices of the Italian transferors / providers falling within the scope of application of the Minister’s decree of the Economy and Finance of 21 June 2021 – Regulation for the effects of the value added tax of the exchange relations between the Italian Republic and the Republic of San Marino – GU General Series n. 168 of 15-07-2021, exclusively through the node certified to the Interchange System referred to in point 1.3 below;
– point 1.3 is replaced by the new one for which the San Marino Tax Office is accredited to the processing of electronic invoices and is accredited as a certified node to the Interchange System whose associated alphanumeric recipient code is 2R4GTO8.
In addition, it has been established that in the case of sales of goods to Italy without charging the tax (Article 8 of the Ministerial Decree), the Italian transferee, subject to VAT, the electronic invoice in the Invoices and Considerations portal and proceeds with the payment of the tax.
By the editorial staff