From the 1st of July it will be mandatory to issue electronic invoices towards Italy, as per Delegated Decree 147/2021 on the exchange of goods and services with the Italian Republic.
It will not be possible to issue paper export invoices anymore, this applies ONLY from San Marino towards Italian customers, except for exemptions (operators that during the previous calendar year declared lower income than € 100.000 are exempted) as defined by the Income Tax Act.
From the 1st of July 2022 it will no longer be possible to use paper invoices (except for exemptions). It is necessary to contact a management software supplier that will manage the issue and transmission of electronic invoices.
The deadline for submitting paper invoices issued to Italian operators is June 30th 2022.
Requirements for the implementation phase
| Operator that has already activated electronic billing for exports to Italy | No fulfillment |
| Operator using only import billing | If receiving paper invoices, it is necessary to submit them on paper, according to the pre-existing methods. If receiving electronic invoices from Italy, in order to complete the submission to the tax office Tribweb or a management software designed for interface with HUB-SM must be used. |
| Operator performing exports to Italy who has not yet activated the electronic invoicing for export | From the 1st of July 2022 it will no longer be possible to use paper invoices (except for exemptions). It is necessary to contact a management software supplier that will manage the issue and transmission of electronic invoices. The deadline for submitting paper invoices issued to Italian operators is June 30th 2022. |
Recipient’s Code
The recipient’s code assigned to be used for receiving all electronic invoices is the following: 2R4GTO8
Where to find relevant information
References and rules on the subject are many and in order to facilitate consultation, the Secretariat of State for Finance and the Budget has prepared a web page in which all the texts and the relevant circulars are collected.
A FAQ area is also available (frequently asked questions) and being constantly updated.
How to get assistance
For regulatory / procedural issues relating to electronic invoicing (both in import and export) you can write an email to assistenza.tributario@pa.sm
In case of technical / IT problems, it is possible to request assistance from tribfe@pa.sm
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