San Marino e-invoicing

Invoicerr does not support San Marino

No San Marino data file exists anywhere in this repository — no country policy, no identifiers, no tax system, no transmission channel. Nothing on this page is implemented. It is here so that someone who wants San Marino support knows what adding it would involve. The countries Invoicerr does cover are listed in the country directory.

San Marino's cross-border trade with Italy runs through Italy's own SDI (Sistema di Interscambio), using the FatturaPA format. San Marino's own Finance Authority applies the Italian rules for this exchange.

What supporting San Marino would involve

System	SDI (Sistema di Interscambio) — Italy's exchange platform
Authority	Finance Authority (San Marino), applying Italy's SDI rules
Format	FatturaPA — Italy's e-invoice format. This repository already ships it, built for Italy, so it would not have to be written from scratch.
Transmission	SDI. This repository's sdi and sdi-pec transports already speak to it, built for Italy; nothing in the country catalogs routes San Marino invoices there today.

Inherited, unverified

Carried over from an earlier research pass in this repository's own history, and never checked against a primary source. Leads, not facts — confirm every line before writing it into a data file.

• Cited as mandatory for all B2B/B2G transactions since 2019, extended to B2C in 2024.
• Model described as clearance, with real-time validation through SDI.
• Archive retention cited at 10 years.

Which catalogues a contributor would add

Adding a country is data, not code. Adding a country is the procedure and the contract each file has to satisfy; this is only the shopping list for San Marino.

• country-policy/data/sm.json — which document actions San Marino allows. Start here: without this file every action is refused with a 403, naming the country.
• country-identifiers/data/sm.json — which national identifier a party must carry.
• tax/tax-systems/data/sm.json and vat-rates/data/sm.json — the tax kind, and the rate ladder offered on an invoice line.
• correction-routes/data/sm.json — all eleven canonical correction routes, unverified where unresearched, never omitted.
• b2g-routing/data/sm.json — the channel and format a public buyer in San Marino requires.
• transports/channel-policy/data/sm.json — whether a channel is legally required of a seller established in San Marino, and from what date.
• archive/retention/data/sm.json — how long an archived document is kept, and what the duration is counted from.

Add mentions/, content-requirements/, country-fields/, reporting/ and domestic-reverse-charge/ only where the law actually gives them content.

Unlike most of the countries on this page, the format and the transport are not missing from this repository — FatturaPA and the sdi/sdi-pec transports already ship, built for Italy. What is missing is the data: every file in the list above, naming San Marino specifically.

Want San Marino supported?

Check the open compliance issues first. If there is no issue for San Marino, open one and name which of the files above you need — a request that names one mechanism is far more actionable than "please add San Marino".