New e-invoicing applies to supplies of goods between Italy and San Marino. This will become mandatory from 1 July 2022; from 1st October 2021 to 30 June 2022 it is possible to exercise the option for that. Rules are provided by Italian Decree dated 21 June 2021. However, based on such Decree text, it seems that the obligation applies (in addition to established companies) also to non-established companies which have an Italian VAT number; this is not consistent with the domestic e-invoicing rules (according to which currently non-established companies are not mandatorily requested to issue and receive e-invoices).
Source Anselmo Martellotta
For all other newsitems related to the implementation of mandatory E-Invoicing between San Marino and Italy, click HERE
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