San Marino companies that have invoiced more than 100,000 euros in the last fiscal year must issue an e-invoice as of July 1, 2022. From next October 1, 2021 to June 30, 2022 they will be able to do it voluntarily.
On May 26 the State Secretariat for Finance and Budget of San Marino and the Italian Ministry of Economy and Finance signed a new agreement in which they have introduced e-invoicing for commercial operations between both countries.
In this sense, the electronic invoices related to the transfer of goods by the economic operators of San Marino will be sent to the HUB of the State Secretariat for Finance and Budget of San Marino, which in turn, after prior validation, will send them to the Sistema Di Interchange (SDI) [Data Flow Exchange System] of the Italian Revenue Office, who will finally send them to the Italian economic operators.
Source Edicom
