E-invoice for the sale of goods in San Marino: obligation from 1 July
After nine months of transitional regime, from 1 July the treaty between Italy and San Marino will be operational, presenting the electronic invoice in the exchange of goods between the two countries. From next Friday, paper invoices can only be issued by those who are excluded by law from issuing e-invoices: this is the case of flat-rate taxpayers, who however – again from 1 July – can continue to make paper invoices (also for transfers of assets to San Marino) only on condition that in 2021 they have received revenues or remuneration not exceeding 25 thousand euros.
For the provision of services to San Marino, on the other hand, the e-invoice with the use of the identification number of the San Marino operator and the recipient code of the San Marino Tax Office – 2R4GTO8 remains optional. The Ministerial Decree of 21 June 2021, article 20, in fact provides that operators established in Italy, for the services rendered to economic operators who have communicated the identification number assigned to them by the Republic of San Marino, may issue the invoice of referred to in article 21, paragraph 6-bis, letter b), of Presidential Decree 633/1972, in electronic format through the SDI, which transmits to the Tax Office for subsequent forwarding to the client. This opportunity, however, is limited to off-VAT operations due to the territorial assumption.
Furthermore – again from 1 July – it is envisaged that the communication of cross-border transactions will be carried out, on a mandatory basis, using the SDI (the so-called new esterometer). Therefore, also for all the other operations that are carried out in favor of San Marino operators and private individuals it will be necessary to issue an electronic invoice indicating in the addressed code the seven-character sequence “XXXXXXX” and specifying in the VAT number field of the “Transferee / Client” the code “OO99999999999” (twice the letter O and 11 times the number 9); if, on the other hand, the customer is a private consumer, it can be filled in with the numeric code “0000000” (containing seven zeros). However, in these last two cases, the invoice stops at the SDI, since the latter is unable to send it to the Tax Office.
Basically, transactions with taxable persons resident in San Marino can be divided into two macro categories:
1 the first concerns the sales of goods actually transferred to San Marino (for which the e-invoice is mandatory from 1 July) and the provision of services outside the VAT range (optional e-invoice). It should be noted that in both these cases the electronic invoice reaches the San Marino operator, as the document indicates the identification number of the operator and the code of the Tax Office;