Resegone Online – news from Lecco and its province »Sales to San Marino also for paper invoices
In relation to exchanges with the Republic of San Marino, the obligation to sell has ceased to indicate the information relating to the sale of goods in the INTRA 1bis and INTRA 1ter forms, even where the obliged subject issues an invoice in paper format: this has been specified by the ‘Excise, Customs and Monopoly Agency with a notice published on its website.
In this regard, the following is recalled: 1. as a result of art. 12 of the “Growth” decree (Legislative Decree no. 34/2019, conversions with amendments from Law no. 58/2019), the obligations relating to the exchange relationships with the Republic of San Marino must be carried out electronically in accordance with procedures specific ministerial decree; 2. this rule is implemented with the Ministerial Decree of 21 June 2021, in force on 1 October 2021 in accordance with the Ministerial Decree of 24 December 1993; 3. Subsequently, the Provisions of the Director of the Revenue Agency n. 2021/211273 and n. 2021/0248717.
We remind you that the aforementioned Ministerial Decree of 21 June 2021, noting in particular the following: they are not taxable pursuant to art. 8 and 9 of Presidential Decree no. 633/1972 the transfers made by transport or delivery of goods in the territory of the Republic of San Marino, and related services, by VAT taxpayers resident, established or identified in Italy, to economic operators who have communicated the identification number attributed to them by the Republic of San Marino; subject to certain exceptions indicated by the law, the dispatch of goods to the territory of the Republic of San Marino, by means of transport or shipment by the taxable person in Italy or by third parties on his behalf, is assimilated to transfers; in relation to the sales of goods carried out in the context of exchanges between Italy and San Marino (pursuant to Article 71 of Presidential Decree no. 633/1972), from 1 July 2022 an electronic invoice must be issued through the exchange system; economic operators resident, established or identified in Italy, who for the sale of goods shipped or transported to the Republic of San Marino are not obliged to issue an electronic invoice, can alternatively issue an electronic or paper invoice; the Italian transferee who has not received, or has received an irregular invoice, is obliged to issue the invoice or arrange for its regularization, within the terms set out in art. 6, paragraph 9-bis, of Legislative Decree 18 December 1997, n. 471; The sales of goods made to San Marino subjects not operating in the exercise of businesses, arts or professions are also subject to VAT, while the sales of goods made to Italian subjects not operating in the Republic of San Marino are subject to tax in the Republic of San Marino. exercise of businesses, arts or professions.