A date to keep in mind, that of 1 July 2022: operators and VAT taxable persons will be required to deal with the numerous innovations in terms of value added tax in force from that date. A small revolution, based on a fragmented and complex regulatory framework, which changes the scope of the electronic invoicing obligation, redefines the concept of communication of cross-border invoices issued and received (esterometer) and stabilizes the rules on electronic invoicing to and from San Marino.
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