03 Sep Electronic Invoicing: Unique Code for San Marino
On 5 August 2021, the Italian Agenzia delle Entrate published the provision no. 2021/211273, in which it sets out the technical rules for the issuance and receipt of electronic invoices for transactions carried out between entities resident, established or identified in the territory of the Italian State and entities resident in the Republic of San Marino.
On 30 August 2021, the Tax Office of the Republic of San Marino announced the unique code to be used for electronic invoices addressed to San Marino entities. The unique code consists of this series of characters: 2R4GTO8.
The date of activation of the univocal recipient code has been set at 1st October 2021, and, from that day, companies and professionals will be able to send, through the Interchange System (Sdi), electronic invoices relating to trade with subjects located in the foreign State of the Republic of San Marino.
It is also important to remember that the possibility to send and/or receive electronic invoices in paper format will be in force until 30th June 2022. Consequently, as of 1 July 2022, the analogue format will no longer be valid, except in certain cases provided for in Decree-Law 34/2019 (art. 12) and Ministerial Decree 21 June 2021 (art. 2 paragraph 2).
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