VAT Transmission from San Marino: Validity of Accounting Invoice – Interpretation and Cases

• A company in San Marino wants to use a logistics center in Italy to manage shipments of products to its customers.
• The company plans to import finished products to Italy before selling them to customers, using a fiscal representative for invoicing.
• The fiscal representative will transmit electronic invoices for intra-community sales and exports, but wants to send a document valid for accounting purposes only for sales to Italian operators.
• The company seeks confirmation on the possibility of transmitting the accounting document and how it should be prepared.
• The company believes it can transmit the accounting document through the exchange system, following guidance from the tax authorities and the Revenue Agency.

Source: agenziaentrate.gov.it

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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