San Marino introduces domestic e-invoicing from January 2027

San Marino is introducing mandatory e-invoicing for domestic transactions between Sammarinese economic operators from January 1, 2027, for domestic supplies of goods and services made by in-scope Sammarinese economic operators to Sammarinese economic operators, or equivalent persons, holding an economic operator code (codice operatore economico, COE). Delegated Decree No. 133, enacted on September 4, 2026, establishes the legal framework for electronic and paper invoices in the exchange of goods…