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San Marino’s Voluntary E-Invoicing Phase Starts on 1 October
San Marino will open a voluntary e-invoicing phase on 1 October 2026, giving businesses three months to begin using the new system before it becomes mandatory for in-scope domestic transactions on 1 January 2027. The timetable is set out in Delegated Decree No. 133.
The mandate covers sales of goods and services between economic operators in San Marino. Businesses with annual revenue below €100,000 are exempt, although they may opt in voluntarily. An operator that opts in or exceeds the threshold must continue issuing electronic invoices in subsequent years.
Electronic invoices will be transmitted through HUB SM to the Ufficio Tributario, San Marino’s tax authority. The voluntary phase runs until 31 December, allowing businesses to test their invoicing processes ahead of mandatory adoption. Technical specifications, transmission procedures and details of a test environment have already been published by San Marino’s finance ministry.
Administrative penalties are scheduled to begin on 1 January 2028, a year after the mandate takes effect. From that date, a €100 fine may apply where an electronic invoice or adjustment note is transmitted late or not transmitted.
Sources:
Secretary of State for Finance and Budget
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