the purchases of goods by national economic operators with subjects resident in San Marino must be subject to VAT: The Decree 21.06.2021 discipline him fulfillmentsat the expense of national operators distinguishing the cases in which the invoice is issued in electronic format or paper and the cases in which it comes VAT charged or not.
The electronic invoices issued by economic operators identified in San Marino, for the sales of goods shipped or transported in the Italian territory accompanied by the transport document or other document suitable for identifying the subjects between whom the operation is carried out, are transmitted by the tax office of San Marino at the Sdi, who delivers them to the Italian transferee who can viewable within your own reserved area of the “invoices and payments” portal.
In the case of issuance of the electronic invoice with indication of the amount of VAT owed by the transferee, the tax is paid by the San Marino operator to the San Marino tax office which, within 15 days, Pay the sums received to the competent office of the Revenue Agency and transmitted to the same office in electronic format summary lists of the invoices corresponding to these payments.
after the office of the Revenue Agency, within 15 days, check it out the correspondence between the payments received and the invoice data in the summary lists and notifies the San Marino tax office. In the event of a mismatch between the invoice data and the payments received, the San Marino tax office is requested to make the necessary adjustments:
- in case of insufficient payments, the tax office provides for the relative integration;
- in the case of the tax paid exceeds that due, the competent office the sums paid by the Revenue Agency to the tax office of San Marino the sums paid not.
The positive outcome of the check is disclosed electronically both to the tax office of San Marino and to the Italian transferee which, from that moment, can operate the deduction of the tax.
In the case of the electronic invoice issued by the San Marino operator do not indicate the amount of VAT due the Italian economic operator to whom the invoice was delivered via SDI must:
- pay the tax pursuant toarticle 17, paragraph 2, Presidential Decree 633/1972, indicating the amount of tax due with mode provided by the Revenue Agency for the integration of electronic invoices;
- write down your invoices in the VAT registers for sales and purchases provided for by articles 23 And 25 DPR 633/1972, according to the terms and conditions established therein.
In the event that the economic operators of San Marino do not document the transaction in electronic format, for the sales of goods shipped or transported to Italy, accompanied by the transport document or other document suitable for identifying the subjects between whom the transaction is carried out, an invoice must be issued in paper format.
If the paper invoice indicates the amount of VAT owed by the transferee, the San Marino transferor needs to:
- invoice in three specimens, indicating both his own identification number and that of the VAT number of the Italian transferee;
- submit to the tax office of San Marino said invoices accompanied by a summary list in three copies and deliver to the tax office the sum corresponding to the amount of VAT that is due;
- transmit to the Italian transferee the original invoice returned by the tax office which endorsed it with a date and stamped with a dry print.
The tax office of San Marino:
- acquires data relating to individual invoices and presents the summary lists with information relating to purchases and sales;
- within 15 days sends the receipts to the competent office of the Revenue Agency and forwarded to the same office i three specimens of the invoices received And three copies of the relevant lists of presentation completed by the San Marino transferors.
The competent office of the Agency of revenue by 15 days from receipt of documents:
- checks the correspondence between the payments received and the invoice data reports in the summary lists and notifies the San Marino tax office;
- return to the tax office L’original and 1 copy of the invoices, 2 copies of the corresponding presentation lists, as well as, as a sign of receipt, a copy of the transmission slip with the embossed stamp o office calendar and signature of an official of the delegate;
- keeps a copy of the invoices in the records, as title of the tax collection.
The invoice received by the Italian buyer must be noted in the register of the purchases referred to in article 25 of Presidential Decree 633/1972 ai for the purposes of deducting the tax paid as compensation. Finally, if the paper invoice it does not indicate the amount of VAT due to the San Marino economic operator:
- invoice in due specimens, indicating both his own identification number and that of the VAT number of the Italian transferee;
- submit to the tax office of San Marino the two invoices accompanied by a duly copied summary list;
- forwards to the transferee one of the two copies of the invoice returned by the San Marino tax office after having affixed the circular embossed stamp.
The Italian buyer:
a) pay the tax a norm ofarticle 17, paragraph 2, Presidential Decree 633/1972, indicating the amount on the copy of the invoice sent by the San Marino supplier;
B) note the invoices in the VAT registers of the sales And of purchases a norm of articles 23 And 25 DPR 633/1972 according to the methods and terms established in them, thus being able to operate the deduction of the tax paid as compensation.
Finally, as regards the provision of services yields against economic operators of San Marino who have communicated the identification number attributed to them, the invoice referred to inarticle 21, paragraph 6-bis, lett. b), Presidential Decree 633/1972, it can be issued in electronic format via SDI, which sends it to the San Marino tax office for subsequent forwarding to the client.
In the cases of passive operations relating to purchases of services received from San Marino subjects, the national customer must pay the tax by issuing self-invoice pursuant toarticle 17, paragraph 2.