09.08.21

Italy / San Marino – mandatory e-invoicing for transactions

There has now been some further progress around transactions between Italy and San Marino – the Italian Revenue Agency has published technical specifications via Provision no. 2021/211273. These technical specifications will provide details around how invoices will be issued and received with San Marino residents for goods and services.

Here are some key dates to watch out for:

• 1^st October 2021- the Decree comes into force;
• Until 30^th June 2022- paper invoices can still be issued;
• 1^st July 2022: Mandatory for Italian taxpayers to issue only e-invoices.