On 10 September 2026, San Marino enacted Regulation No. 28 establishing the technical and procedural rules for the preparation, transmission, and receipt of electronic invoices between San Marino economic operators. This regulation operationalizes the mandatory domestic B2B e-invoicing framework, defining the data formats, transmission channels, and compliance obligations for taxpayers. The rules aim to align San Marino’s invoicing standards with European digital reporting trends and ensure VAT compliance through real-time data exchange.
Key Takeaways
- Mandatory Electronic Format: All domestic B2B transactions must be documented via structured electronic invoices using the prescribed XML schema, eliminating paper-based invoicing for resident operators.
- Transmission and Receipt Protocols: The regulation specifies the certified interchange channels (SDI-like platform) and the acknowledgment workflows, requiring operators to integrate their ERP systems with the national hub.
- Phased Implementation Timeline: While published in September 2026, the regulation sets out a staggered adoption schedule, giving larger entities until January 2027 and smaller businesses until July 2027 to comply.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement