San Marino mandates domestic B2B e-invoicing from 1 January 2027
- Jurisdiction
- San Marino
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 4 September 2026
- Effective
- 1 January 2027
- Authority
- Segreteria di Stato per le Finanze e il Bilancio, Repubblica di San Marino
- Systems
- Invoicing, ERP
- Verified
- Fetched from official source · high confidence
San Marino economic operators, agricultural undertakings, the State, and public and private bodies holding an economic-operator code; operators with prior-year revenue under EUR 100,000 are excluded but may opt in.
If you are a San Marino economic operator with prior-year revenue of EUR 100,000 or more, register for HUB SM and be able to issue and transmit structured electronic invoices for domestic B2B supplies from 1 January 2027; use the 1 October to 31 December 2026 optional period to test.
InvoicingERP
San Marino's Decreto Delegato 4 settembre 2026 n.133 requires all economic operators, agricultural undertakings, the State and public and private bodies holding an economic-operator code to issue electronic invoices for supplies of goods and services to other San Marino economic operators. Operators whose declared revenue in the preceding calendar year was below EUR 100,000 are excluded and may issue paper invoices, but may opt in. Electronic invoices are transmitted through HUB SM to the UO Ufficio Tributario. Electronic issuance is optional from 1 October 2026 to 31 December 2026 and mandatory from 1 January 2027; the administrative penalties in Articles 6 and 7 apply from 1 January 2028.
What changed in detail
Decreto Delegato 4 settembre 2026 n.133 requires every San Marino economic operator, agricultural undertaking, the State, and public and private bodies holding an economic-operator code to issue electronic invoices for supplies of goods and services to other San Marino economic operators. Operators whose declared revenue in the preceding calendar year was below EUR 100,000 are excluded and may keep issuing paper invoices, but may opt in.
Electronic invoices are transmitted through HUB SM to the UO Ufficio Tributario. Electronic issuance is optional from 1 October to 31 December 2026 and becomes mandatory from 1 January 2027; the administrative penalties in Articles 6 and 7 do not apply until 1 January 2028.
What it means
The twelve-week optional window is the real deadline, not 1 January 2027: an operator that waits for the mandatory date to test HUB SM connectivity has no fallback if the first transmission fails. The EUR 100,000 threshold is measured on the prior calendar year declared revenue, so an operator crossing it in 2026 is in scope from day one of the mandate, not from whenever the crossing is noticed.
Proof
Dal 1° gennaio 2027 le fatture di cui al comma 1 devono essere emesse in formato elettronico qualora gli operatori economici sammarinesi non ricadono nell’esclusione di cui all’articolo 2, comma 2.From 1 January 2027 the invoices referred to in paragraph 1 must be issued in electronic format where San Marino economic operators do not fall within the exclusion under Article 2, paragraph 2.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · www.finanze.sm
Sources
- Decreto Delegato 4 settembre 2026 n.133 — Disciplina delle fatture nell'interscambio di beni e servizi tra operatori economici sammarinesi
- Regolamento 10 settembre 2026 n.28 — Regole tecniche e procedurali per la predisposizione, la trasmissione e la ricezione da parte degli operatori economici sammarinesi della fattura in formato elettronico