Obligatory e-invoicing between Italy and San Marino
From 1st July 2022, supplies of goods and services between Italy and San Marino will be subject to mandatory e-invoicing. Up to this point, e-invoicing was optional between the two countries. The mandatory e-invoicing will be facilitated via the Sistema di Interscambio (SdI). The San Marino tax office will validate invoices received via the SdI and, if compliant, transmit these to San Marino customers. There will be some changes required to the XML submitted to the SdI to accommodate supplies to San Marino, including changes to the Codici Destinario, as invoices may now be directed to the San Marino Tax Office. Tungsten Network can assist with transactions relating to supplies of goods and services to San Marino.