New Unique Code for San Marino as of October 1, 2021.
On August 5, 2021, the Italian Revenue Agency published provision no. 2021/211273, in which it sets out the technical rules for the issuance and receipt of electronic invoices for transactions carried out between parties resident, established or identified in the territory of the Italian State and parties resident in the Republic of San Marino.
On August 30, 2021, the Tax Office of the Republic of San Marino released the unique code that will have to be used for electronic invoices destined to San Marino subjects. The unique code consists of this series of characters: 2R4GTO8.
The date of activation of the univocal recipient code has been set at 1 October 2021, and, from that day, companies and professionals will be able to send, through the Interchange System, electronic invoices relating to trade with subjects located in the foreign State of the Republic of San Marino.
It should also be remembered that the possibility of sending and/or receiving electronic invoices in paper format will be in force until 30 June 2022. Consequently, as of July 1, 2022, the analog format will no longer be valid, except in certain cases provided for by Law Decree 34/2019 (art. 12) and by the Ministerial Decree of June 21, 2021 (art. 2 paragraph 2).