The taxpayer is a person resident in San Marino who intends to undertake an activity of selling goods to Italian persons not engaged in the exercise of business
arts or professions.
In exchange relations between Italy and San Marino, in the absence of transport or shipment of the goods by or on behalf of the supplier (even if the latter acts indirectly), the operation cannot be qualified as a distance sale and therefore falls within the scope of within the scope of “sales to private individuals”, with consequent subjecting to VAT in the Republic of San Marino.
Pursuant to art. 13 paragraph 2 of the Ministerial Decree of 21 June 2021, the sales of goods from a San Marino supplier to an Italian non-taxable buyer are subject to VAT in the Republic of San Marino. However, art. 15 of the same decree provides that, in the case of distance sales between the same subjects, VAT is applied in Italy if the transferor in the previous calendar year has carried out transactions of this type for an amount not less than 28,000 euros, or if, despite not having exceeded the aforementioned threshold, you opt for taxation in Italy. Under these conditions, the supplier must appoint a tax representative in Italy pursuant to art. 17 of Presidential Decree 633/72 and apply the tax in the ordinary ways ( cf. art. 71 of Presidential Decree 633/72)
The time of carrying out the operation does not affect the territoriality of the VAT, for the determination of which the payment is relevant only if prior to the start of transport or shipment.
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