A Decree dated June 21st, 2021 provides updated VAT rules applicable to transactions between Italy and San Marino.
Electronic invoicing via SDI becomes mandatory as of July 1, 2022 but only for the supply of goods.
The Italian client who receives from a San Marino supplier, an electronic invoice via SDI with Italian VAT can deduct VAT only receiving by the Italian Tax Authorities, the notice confirming the correctness of the underlying VAT payment by the San Marino supplier.
Where paper invoices can persist, the embossed stamp is formality still required.
Source
Latest Posts in "Italy"
- eInvoicing in Italy
- Briefing document: Italy Clarifies VAT Treatment for Transfer Pricing Adjustments: Direct Supply Links Required
- VAT Deduction for Third-Party Goods Imports: Italian Tax Authorities’ Clarifications and Remaining Uncertainties
- Direct and Immediate Link Required for VAT Deduction on Imported Goods by Non-Owners
- Italy Clarifies VAT Group Eligibility for Multinational Expansions with Ruling No. 211/2025
