サンマリノ
E-invoicing clarification
From 1 July 2022, e-invoicing has been mandatory between Italy and San Marino. The technical specifications in Italy were updated to include special provisions to facilitate the exchange of e-invoices between the 2 countries.
The Italian tax authorities have issued some guidance in respect of a niche e-invoicing scenario between the 2 countries. It has now been clarified that a foreign supplier in Italy, via a fiscal representative or otherwise, is not required to issue an e-invoice for the supply of goods to a customer resident in San Marino.
Tungsten’s solution caters for the electronic exchange of invoices between Italy and San Marino.
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