01.20.23

E-invoicing clarification

From 1 July 2022, e-invoicing has been mandatory between Italy and San Marino. The technical specifications in Italy were updated to include special provisions to facilitate the exchange of e-invoices between the 2 countries.  

The Italian tax authorities have issued some guidance in respect of a niche e-invoicing scenario between the 2 countries. It has now been clarified that a foreign supplier in Italy, via a fiscal representative or otherwise, is not required to issue an e-invoice for the supply of goods to a customer resident in San Marino. 

Tungsten’s solution caters for the electronic exchange of invoices between Italy and San Marino.