Mandatory Electronic Invoicing in San Marino for Domestic and International Transactions

As of July 1, 2022, companies in San Marino with an annual turnover exceeding €100,000 are required to issue electronic invoices. This process was available on a voluntary basis from October 1, 2021, to June 30, 2022.

In this context, it is worth highlighting the bilateral agreement between San Marino’s Segreteria di Stato per le Finanze e il Bilancio and Italy’s Ministero delle Finanze. This agreement establishes a legal framework for implementing electronic invoicing in commercial operations between the two countries.

Under the new model, invoices issued by San Marino-based economic operators are first submitted to the HUB managed by the Segreteria di Stato per le Finanze e il Bilancio. After technical validation, the document is forwarded to Italy’s Sistema di Interscambio (SDI), operated by the Agenzia delle Entrate, which then delivers it to the final Italian recipient.

Conversely, Italian operators can issue their electronic invoices to San Marino recipients through the SDI, which transmits them to San Marino’s HUB for final delivery.

This system ensures efficient interoperability between the tax authorities of both countries, facilitating the exchange of electronic invoices via a single cross-border infrastructure.

With the EDICOM Platform, companies can automate the sending and receiving of electronic invoices in full compliance with the technical requirements set by both tax authorities. The solution integrates directly with the company’s ERP system, enabling efficient management not only of invoices, but also of any other electronic documents required by the tax authorities in San Marino or Italy.