San Marino is gearing up to implement a new domestic electronic invoicing (e-invoicing) system, targeting a full rollout in 2027. The government aims to enhance tax compliance and streamline business processes by mandating all domestic transactions between businesses to be conducted through certified digital invoices. This initiative aligns San Marino with broader European trends toward e-invoicing adoption, promising increased transparency, reduced administrative costs, and faster VAT reconciliation for local companies.

Key preparatory measures announced include:

  • Development of a centralized e-invoicing platform managed by the tax authorities.
  • Mandatory digital signature requirements to ensure invoice authenticity and integrity.
  • Integration support for small and medium-sized enterprises (SMEs) to facilitate adoption.