VATupdate

Electronic invoicing scheme between Italy and San Marino

With the publication in the Official Gazette of the Decree of the Ministry of Finance dated 21 June 2021 (hereinafter only “the Decree”), the application procedures were defined regarding the issue of invoices electronically for the sale of goods and services of services rendered / received to / from counterparties resident in  San Marino . 

The Decree will come into force on 1 October 2021 ; however, until 30 June 2022 it will be possible to issue paper invoices, in the manner established by the Decree, to San Marino operators. 

From  1 July 2022 , however, it will be mandatory to issue electronic invoices exclusively in the manner described below.

Source PwC

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