- San Marino has published Delegated Decree No. 113, a simplified tax regime for foreign companies in the retail trade sector.
- Qualifying foreign retailers can opt for this regime for the first 24 months of operation in San Marino.
- This tax is a substitute for the general income tax and the tax on imports.
- The substitute tax is payable by the 15th day of the month following each quarter.
Source Orbitax
Latest Posts in "San Marino"
- E-invoice Requirement for Companies Selling Goods in Italy, voluntary Oct 1, 2021, Mandatory as of July 2022
- San Marino Establishes Technical and Procedural Rules for Electronic Invoicing for Transactions with Italy
- Electronic invoicing via SDI becomes mandatory from July 1, 2022 for transactions between Italy and San Marino, only for the supply of goods
- San Marino is joining the Italian e-invoicing model
- Exchange of letters between Italy and San Marino on electronic invoicing
