Modèle de facturation électronique :
  • Domestic: Post Audit
  • Italy Cross-Border: Centralized
Format de fichier obligatoire :
  • Domestic: N/A
  • Italy Cross-Border: Hub SM
Obligations B2G :
  • Domestic: N/A
  • Italy Cross-Border: HUB SM
Exigences en matière d’archivage 
  • Période de 10 ans
Signature électronique :
  • Pas obligatoire

Récapitulatif

La gestion du panorama mondial de la conformité fiscale est complexe et gourmande en ressources. En matière de facturation électronique, chaque pays dispose d’un ensemble d’exigences spécifique et en constante évolution.

La non-conformité, intentionnelle ou non, peut entraîner des pénalités financières considérables, une perturbation des activités et un impact sur la réputation.

Mises à jour

08.19.22

  • Informations sur le mandat fiscal
Obligatory e-invoicing between Italy and San Marino From 1st July 2022, supplies of goods and services between Italy and San Marino will be subject to mandatory e-invoicing. Up to this point, e-invoicing was optional between the two countries. The mandatory e-invoicing will be facilitated via the Sistema di Interscambio (SdI). The San Marino tax office will validate invoices received via the SdI and, if compliant, transmit these to San Marino customers. There will be some changes required to the XML submitted to the SdI to accommodate supplies to San Marino, including changes to the Codici Destinario, as invoices may now be directed to the San Marino Tax Office. Tungsten Network can assist with transactions relating to supplies of goods and services to San Marino.

09.08.21

  • Informations sur le mandat fiscal
Italy / San Marino – mandatory e-invoicing for transactions

There has now been some further progress around transactions between Italy and San Marino – the Italian Revenue Agency has published technical specifications via Provision no. 2021/211273. These technical specifications will provide details around how invoices will be issued and received with San Marino residents for goods and services.

Here are some key dates to watch out for:

  • 1st October 2021- the Decree comes into force;
  • Until 30th June 2022- paper invoices can still be issued;
  • 1st July 2022: Mandatory for Italian taxpayers to issue only e-invoices.

07.04.21

  • Informations sur le mandat fiscal
Joining Italian e-invoicing

The Italian Ministry of Finance, with the Act no. 103 published on May 26, 2021 has laid the foundations for the introduction of the e-invoicing regime between Italy and San Marino. Italy and San Marino have agreed a transitional period (from 1 October 2021 until June 30, 2022) during which San Marino and Italian taxpayers could opt for the e-invoicing system instead of traditional “paper” invoicing. In particular, the taxpayers of the two countries will be able to issue e-invoices on a single cross-border system. The system will become fully operational starting from July 1, 2022.

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Nous allons vous montrer comment nous pouvons aider votre entreprise à envoyer des factures électroniques 100 % conformes dans 54 pays. Veuillez indiquez vos coordonnées, et l’un des membres de notre équipe vous contactera.