The Italian Revenue Agency has published Provision no. 2021/211273 , which provides technical rules for issuing and receiving invoices for transactions carried out with residents of San Marino involving the sale of goods and the provision of services. The rules concern the cross-border system announced in June 2021 that allows for the issuance of electronic invoices for transactions between Italy and San Marino, the Sistema di Interscambio (SdI). For this purpose, the system will be operational from 1 October 2021, with a transition period until 30 June 2022, during which operators may opt for invoicing in electronic or paper format. Starting from 1 July 2022, electronic invoicing will be required.
Source Orbitax
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