San Marino electronic invoicing: the case of non-residents in Italy
Versus Response to question no. 557 of 17 November 2022 Revenue clarifies details on electronic invoicing for the sale of goods made to residents in the territory of the Republic of San Marino by a person who is not resident in Italybut identified there by a tax representative.
In particular, the transfer of goods, carried out by a subject identified for VAT purposes in Italy through a tax representative, but not established or resident in Italy, if they are not documented by electronic invoice through the Interchange System (Sdi) on a voluntary basis, registered give rise to the issue of analogue invoices.
The Revenue first of all reminds that according to the current provision of article 1, paragraph 3, of the legislative decree 5 August 2015, n. 127 amended by article 18, paragraph 2, of the decree-law of 30 April 2022, n. 36, converted, with amendments, by law 29 June 2022, n. 79 «[…] for the sale of goods and the provision of services carried out between subjects residing or stable in the territory of the State, and for the relative variations, only electronic invoices are issued using the Exchange System and according to the format referred to in paragraph 2. […]
The ministerial decree of 21 June 2021, which regulates exchanges with the Republic of San Marino, also includes the extension of the electronic invoicing obligation.
Among other things, this decree provided that «1. For the transfer of goods carried out in the context of exchange relations between the Italian Republic and the Republic of San Marino, pursuant to art. 71 of the decree of the President of the Republic n. 633 of 1972, the invoice, as well as the variation note, is issued in electronic format using the interchange system dwhose in art. 1, paragraphs 211 and 212, of the law of 24 December 2007, n. 244 (SDI). 2. By way of derogation from the provisions of paragraph 1, the issuance of the invoice in electronic format is not mandatory for cases excluded by legal provisions.».
The regulatory provision is without prejudice to the hypotheses which include the certification of the fees by those who are ONLY identified in Italy, without being stable or resident of the subjects who by law are not required to electronic invoicing.
The subsequent article 4 of the same decree applies to these subjects, according to which: «1. Economic operators residing, stable or identified in Italy, who are not obliged to issue an electronic invoice for the supply of goods shipped or transported in the Republic of San Marino, may issue the invoice in electronic format or, alternatively, in paper format pursuant to this article. 2. The paper invoice referred to in paragraph 1 is issued in three copies, two of which are identified to the transferee…”.
In light of the above, therefore, the transfers of the goods referred to, carried out by a subject identified for VAT purposes in Italy, but not established or resident therein, where they are not documented by electronic invoice via SdI on a voluntary basis (for the related technical rules, see the provision of the Director of the Revenue Agency prot. n. 211273 of 5 August 2021), record give rise to the issuance of analogue invoices in compliance with the highlighted regulatory provisions.