- San Marino will require mandatory electronic invoicing for domestic B2B transactions from January 1, 2027, under Delegated Decree No. 133 of September 4, 2026.
- A voluntary transition period runs from October 1 to December 31, 2026; penalties for noncompliance start on January 1, 2028.
- The mandate applies to San Marino economic operators with a code, except those with prior-year income below EUR 100,000, who may remain exempt but can opt in voluntarily.
- Domestic e-invoices must be issued and transmitted through HUB-SM to the Tax Office, using the existing infrastructure already used for San Marino–Italy e-invoicing.
- If HUB-SM rejects an invoice, it is treated as not sent; successful validation is required, and a HASH code will be generated for traceability.
Source: edicomgroup.com
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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