The decision was made between the Italian Minister of Economy and Finance, Daniele Franco, and the Secretary of State Finance and Budget of San Marino, Marco Gatti, on 26 May 2021.
Before the new system becomes fully operational, a transition phase will be implemented for taxpayers conducting business in Italy and San Marino. During that phase, they will be able to opt in for e-invoicing instead of paper invoicing. The transition period will begin on 1 October 2021 and end on 30 June 2022…