How to issue an electronic invoice to a customer in San Marino

[nurmohammadkhan]

The transmission of electronic invoices between Italian and Sammarinese operators is therefore possible thanks to the interaction between the Interchange System and the Sammarinese platform HUB-SM managed by the Sammarinese Tax Office, which is certified as a node at the SDI.

The interoperability between the two platforms allows operators to send and armenia whatsapp resource receive electronic invoices, which must be drawn up based on the layout and technical specifications that we already normally use to issue electronic invoicing in Italy.


This being the case, for an Italian supplier who finds himself having to send an electronic invoice to a client company in San Marino, not much changes on an operational level. It is sufficient to issue an electronic invoice, as we are used to doing, paying attention to some information that must be entered.

In order to correctly send an electronic invoice to a Sammarinese economic operator, in fact, it is necessary to report the following data:

the economic operator code of the Sammarinese transferee (composed of five numbers preceded by the prefix SM), which represents the tax identification number;
the code “N3.3” (“non-taxable – sales to San Marino”) in the “nature” field of the VAT code, for non-taxable transactions;
the code “2R4GTO8” in the “recipient code” field; this is the recipient code assigned to the San Marino Tax Office, which is, in fact, accredited as a certified node in the Interchange System
In this way, the system will be able to correctly deliver the invoice to the Sammarinese economic operator.