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🇸🇲 San Marino - E-Invoicing Specifications

Status: 🟢 Following Italy | 🟢 Mandatory | 🟢 SDI Integration Authority: Finance Authority / Italian SDI Platform: SDI (Sistema Di Interscambio) / Peppol

1. Context & Overview

San Marino follows Italy's e-invoicing regulations due to economic and monetary union. Mandatory e-invoicing through the Italian SDI platform applies to all business transactions.

DateScopeObligation
2019AllMandatory e-invoicing for all B2B/B2G
OngoingAllContinuous SDI reporting mandatory
2024B2CExtended to B2C transactions
2030Cross-borderViDA alignment for intra-EU B2B

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. FatturaPA XML| SDI[SDI - Sistema Di Interscambio]
    
    subgraph "SDI Clearance Flow"
    SDI -->|"2. Validation & Verification"| Agenzia[Italian Tax Authority]
    SDI -->|"3. Recipient Notification"| Rec[Recipient]
    SDI -->|"4. Archive"| SDI_Arch[SDI Archive]
    end
    
    subgraph "Cross-border"
    SDI <-->|5. Peppol Integration| Peppol_N[Peppol Network]
    end
    
    Agenzia -->|"6. VAT Processing"| VAT_Reg[VAT Register]
    SDI_Arch -.->|10-Year Storage| Agenzia
    
    Rec -->|"7. Acceptance/Rejection"| SDI

🧱 Key Components

  1. SDI (Sistema Di Interscambio): Italian e-invoice exchange platform
  2. FatturaPA: Italian national e-invoice format
  3. Peppol Integration: Cross-border connectivity

3. Data Standards & Formats

A. Accepted Formats

  • FatturaPA format (Italian standard XML)
  • SDI Schema: Strict validation rules
  • Peppol BIS: For cross-border
  • EN 16931: ViDA compliance

B. Critical Data Fields

  • TIN: San Marino tax ID
  • VAT Number: San Marino VAT
  • SDI Code: Codice destinatario (recipient code)
  • Fiscal Code: Codice fiscale

4. Business Model

  • Clearance Model: Real-time invoice validation through SDI
  • Italian Integration: Full alignment with Italian system
  • Cross-border Ready: Peppol connectivity available

5. Implementation Checklist

  • SDI Registration: Register for SDI access
  • FatturaPA Support: Implement Italian format
  • SDI Code: Obtain recipient code
  • Digital Signature: Qualified electronic signature
  • Lifecycle Management: Acceptance/rejection workflows
  • Archive Setup: Configure 10-year storage

6. Resources