As for the SdI exchange, the paper bill of San Marino
The management of payable invoices received from San Marino suppliers is perfected with the introduction of a new “Document type” to communicate the .xml file of cross-border transactions.
We remind you that on the basis of the Ministerial Decree of 21.06.2021, from 1 July 2022, economic operators who exchange goods with San Marino must use the electronic invoicewith the exception of the cases of exclusion provided for by law.
I’m excluded from the obligation to issue electronic invoices, based on article 18, paragraph 4, Delegated Decree 05.08.2021 n. 147 of the Republic of San Marino, the economic operators established or identified in the territory of the Republic of San Marino who have declared revenues in the previous calendar year for an amount of less than 100,000 euros. However, they can decide to issue electronic invoices by making the appropriate option.
Therefore, when purchasing goods from San Marino operators who enjoy the exclusion from the obligation to issue an electronic invoice, it is possible receive paper invoices with or without VAT application. Depending on the case, both the tax treatment and the reporting of cross-border transactions vary.
The Italian economic operator who receives the paper invoice without VAT will have to pay the tax in accordance witharticle 17, paragraph 2, Presidential Decree 633/1972indicating the amount of VAT on the original invoice sent by the San Marino supplier bearing the circular embossed stamp submitted by the tax office of San Marino.
L’annotation of the invoice occurs in registers from the expected articles 23 (registration of invoices) e article 25 (registration of purchases) Presidential Decree 633/1972, according to the methods and terms established therein with the possibility of operating, pursuant to articles 19 and following of the same decree, the deduction tax.
The communication of the transaction between the cross-border ones takes place with the transmission of the single xml file to the SDI, mandatory from 1 July 2022 in place of the massive quarterly transmission, indicating the TD19 document type.
When filling in the xml file, it is necessary to report the data of the transferor (SM supplier), the data of the transferee (IT), the taxable amount and the setting added by the transferee; in the data field of the section General data is shown invoice receipt data issued by the supplier resident in the Republic of San Marino (or in any case a date falling within the month of receipt of the invoice itself).
The TD19 xml file must be sent to integrate the invoice even if it has been issued by the San Marino supplier in electronic formatas specified by the circular 26 / E / 2022.
The TD19 file is sent by the 15th of the month following receipt of the invoice.
The VAT taxable person resident or established in Italy who receives a paper invoice with tax charge by a subject resident in the Republic of San Marino, for VAT purposes he must register the original invoice endorsed with date and stamped with dry print by the tax office of San Marino, in the VAT register (referred to inarticle 25, Presidential Decree 633/1972) and may, pursuant to articles 19 and following of the same decree, deduct the tax paid as compensation.
In order to fulfill the obligation to communicate data relating to the sale of goods or services received from foreign operators, pursuant toarticle 1, paragraph 3-BISLegislative Decree 127/2015a new one has been introduced for this type of operation TD28 document type – purchases from San Marino with VAT (paper invoice)in version 1.7.1 of Annex A containing the technical specifications, which can be used from 1 October 2022.
When filling in the TD28 xml file, it is necessary to indicate the data of the transferor (supplier), the data of the transferee (IT), the taxable amount and the tax, in the data field of the General Data section, the data of the execution of the operation indicated in the paper invoice issued by the San Marino transferor.
Transactions relating to the sale and purchase of goods with San Marino operators were obtained takes place at the beginning of transport or dispatchto the transferee or to third parties on his behalf, from the territory of the State or from the territory of the Republic of San Marino (article 1, paragraph 5, Ministerial Decree of 21.06.2021).
In the presence of a paper invoice issued by a San Marino supplier with a charge of the tax, the TD28 document must therefore be used and not the TD17 or TD19 which, on the other hand, must be used for the fulfillment of the setting pursuant toarticle 17, paragraph 2, Presidential Decree 633/1972, in the event that the invoice received from the San Marino operator (electronic or paper) is without charge of the tax. The TD17 is used in the context of provision of services.
The control procedures of the xml file were version 1.1 of the technical specifications and verification in the journal the inclusion of correct data relating to the transferor and the transfereein document type TD28, returning i error codes:
- 00473 if the originator is an indicator with an IT country code,
- 00476 if the transferee is different from IT e
- 00471 if the data of the transferor and the transferee are the same.