San Marino has e-invoicing rules for trade in goods with Italy, through the San Marino Tax Office and Italy's Sistema di Interscambio (SdI). The mandatory phase began on 1 July 2022, with an exemption for San Marino operators whose declared revenue in the previous calendar year was below EUR 100,000. Electronic invoicing for services from Italian suppliers to San Marino operators is optional (FAQ 28).
This page summarises the San Marino Ministry of Finance and Budget's e-invoicing page and its FAQs, checked on 5 November 2026. It is not tax advice; your commercialista can tell you how the rules apply to you.
What applies to whom?
| Topic | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| E-invoices in trade with Italy | San Marino economic operators trading goods with Italy, except those with declared prior-calendar-year revenue below EUR 100,000 | mandatory phase from 1 July 2022 under Tax Office Circular 103321/2021 | San Marino Tax Office hub and the Italian SdI | in force (Delegated Decree 147/2021; Delegated Decree 148/2021, ratified by Decree 163/2021; Regulation 14/2021) | Ministry of Finance and Budget |
| Digital domicile for Tax Office communications | Economic operators | the source gives no date | compulsory by law | Ministry of Finance and Budget |
Tax Office Circular 103321/2021 sets out the transition from 1 October 2021 to 30 June 2022 and the mandatory phase from 1 July 2022, including the revenue exemption. FAQ 28 on the Ministry's page states that electronic invoicing for services by Italian suppliers to San Marino operators is optional.
How does it work?
An Italian supplier sends its invoice through the SdI to the recipient code assigned to the San Marino Tax Office, which passes it to the San Marino business. A San Marino business sends its invoices for Italy through the Tax Office's hub, which runs syntactic and semantic checks; for example, transport document references are required on each line. If the SdI rejects an invoice, you have 5 days to send it again with the same number and date (Ministry of Finance and Budget, FAQs in Italian).
The Ministry publishes the technical manual for the web service (version 1.25 of 8 November 2023), an XSD schema for import integration and a test environment.
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| Italian e-invoice XML (FatturaPA) | invoices exchanged with Italy through the SdI | technical specifications in Annex A to Regulation 14/2021 |
| San Marino integration file | additional import data for the Tax Office | XSD published by the Ministry |
What can Klarbon do with San Marino invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read an Italian e-invoice received through the SdI | open an e-invoice, free | FatturaPA reading is in beta; the integration file is not read |
Klarbon does not send invoices to the SdI or the San Marino Tax Office.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|
Frequently asked questions
Is e-invoicing mandatory in San Marino?
For trade in goods with Italy, the mandatory phase began on 1 July 2022, with an exemption for San Marino operators whose declared revenue in the previous calendar year was below EUR 100,000. FAQ 28 says Italian suppliers may choose electronic invoicing for services to San Marino operators. Invoices pass between the San Marino Tax Office and Italy's Sistema di Interscambio (SdI). The Ministry's page does not state a general domestic obligation.
How does a San Marino business receive an e-invoice from an Italian supplier?
Through the Tax Office. The San Marino business gives the Italian supplier the recipient code assigned to the Tax Office by the Italian tax administration, and the invoice reaches it through the SdI and the San Marino hub.
Can a rejected invoice be sent again with the same number and date?
Yes. If the SdI rejects it, the San Marino business has 5 days from the rejection notice to send it again with the same number and date. If the Tax Office rejects it, the deadline in Decree No. 163/2004 applies.
How does the Tax Office contact businesses about e-invoices?
By email to the business's digital domicile address, which is compulsory by law.