San Marino
SMSan Marino routes e-invoices through the Tax Office's HUB-SM, which has exchanged invoices with Italy's SdI since 2021 and will carry domestic invoices between San Marino operators from 2027.
Guide reviewed .
Invoicing and electronic documents
HUB-SM
The Tax Office's (Ufficio Tributario) hub for collecting, checking and routing e-invoices. It calculates a hash for each file. An invoice that HUB-SM rejects counts as not issued.
XML in the Italian FatturaPA format, with San Marino rules · Official source: Consiglio Grande e Generale · Delegated Decree 148/2021 on e-invoices in trade with Italy, as ratified by Decree 163/2021
Link with Italy's Sistema di Interscambio (SdI)
HUB-SM exchanges invoices with the SdI run by Italy's Agenzia delle Entrate. Italian sellers' invoices reach San Marino buyers through it, and San Marino sellers' invoices reach Italian buyers. The SdI does not process invoices that name a San Marino seller but did not come from HUB-SM.
FatturaPA XML files exchanged in signed, encrypted batches between HUB-SM and the SdI · Official source: Consiglio Grande e Generale · Regulation 14/2021 with technical rules for e-invoicing with Italy
Domestic e-invoicing (FE-RSM)
Domestic invoices use the same specification as invoices to Italy, with San Marino values. Operators send through the TribWEB portal or a web service, which needs a TokenFE, a digital domicile and a start date for domestic e-invoicing set in TribWEB. The buyer receives a courtesy email and collects the invoice from TribWEB or the web service.
FatturaPA XML (FPR12), recipient code 0000000, files up to 5 MB · Official source: Ministry of Finance and Budget · domestic e-invoicing technical and procedural rules (presentation, 25 May 2026)
San Marino e-invoicing goes through one national channel, HUB-SM, run by the Tax Office. An implementer needs a TokenFE and a working connection to HUB-SM, through the TribWEB portal or the web service. For invoices to Italy, send them to HUB-SM, not directly to the SdI. HUB-SM forwards them to Italy, and the SdI does not process invoices with a San Marino seller that did not come from HUB-SM. See Regulation 14/2021.
The domestic regime under Delegated Decree 133/2026 uses the same hub and almost the same XML. Monitor delivery and rejection receipts: a rejected file counts as an invoice not issued. The sources reviewed describe no Peppol route into HUB-SM.
Legal guide
B2B · sales of goods to Italy
Mandatory since 1 July 2022Operators established or identified in San Marino must issue e-invoices for sales of goods to Italy. Operators whose revenue in the previous calendar year was below €100,000 are excluded but may opt in. Once an operator crosses the threshold or opts in, the obligation continues in later years. Purchase invoices from Italy may still be received on paper or electronically.
Official source: Consiglio Grande e Generale · Delegated Decree 147/2021 on the exchange of goods with ItalyB2B · contract work and services to Italy
Mandatory since 1 July 2022The same threshold applies to invoices for contract work and similar services, and for services under Law 131/1991, to Italian operators. These invoices go to the Tax Office through HUB-SM but are not sent on through the SdI. The rules also cover the State, wider public-sector bodies and non-profit bodies with an operator code.
Official source: Consiglio Grande e Generale · Delegated Decree 148/2021 on e-invoices in trade with Italy, as ratified by Decree 163/2021Purchases from Italy
Declaration dutyA San Marino operator must present to the Tax Office the e-invoices for purchases from Italy that HUB-SM makes available. The operator files an electronic form giving the type of goods, the rate and the import tax for each purchase.
Official source: Consiglio Grande e Generale · Delegated Decree 148/2021 on e-invoices in trade with Italy, as ratified by Decree 163/2021B2B · domestic invoices
Voluntary from 1 October 2026; mandatory from 1 January 2027Economic operators, agricultural businesses, the State and public and private bodies with an operator code must issue e-invoices for transactions with other San Marino operators. Operators with prior-year revenue below €100,000 are excluded and must issue paper invoices unless they opt in. Invoices are due by the end of the second month after delivery, completion of the service or payment. A buyer who has not received an invoice must file a substitute document through HUB-SM within 30 days, starting two months after the deadline.
Official source: Ministry of Finance and Budget · Delegated Decree 133/2026 on invoices between San Marino operatorsB2G · State and public bodies
Start date not yet setDelegated Decree 133/2026 applies to the State, the public administration and public bodies only once an implementing regulation of the Congress of State takes effect.
Official source: Ministry of Finance and Budget · Delegated Decree 133/2026 on invoices between San Marino operatorsTechnical rules
PublishedThe Ministry of Finance and Budget publishes Delegated Decree 133/2026, Regulation 28/2026 of 10 September 2026 and its technical documents A and B, along with the test environment and web service manuals.
Official source: Ministry of Finance and Budget · domestic e-invoicing documentation
Timeline
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E-invoicing with Italy opens
New rules for the exchange of goods with Italy took effect. Until 30 June 2022, San Marino operators could choose e-invoicing instead of paper.
Official source: Consiglio Grande e Generale · Delegated Decree 147/2021 on the exchange of goods with Italy -
E-invoicing with Italy becomes mandatory
Sales of goods, contract work and services to Italy had to be invoiced electronically, subject to the €100,000 revenue exclusion.
Official source: Consiglio Grande e Generale · Delegated Decree 147/2021 on the exchange of goods with Italy -
Domestic e-invoicing test phase
The test environment for domestic invoices through HUB-SM opened.
Official source: Ministry of Finance and Budget · domestic e-invoicing technical and procedural rules (presentation, 25 May 2026) -
Voluntary domestic e-invoicing
Operators may opt to send domestic invoices through HUB-SM instead of on paper, until 31 December 2026.
Official source: Ministry of Finance and Budget · Delegated Decree 133/2026 on invoices between San Marino operators - Upcoming at review
Domestic e-invoicing becomes mandatory (announced)
Operators above the threshold must issue domestic invoices electronically. The rules on paper invoices for operators below it apply from the same date.
Official source: Ministry of Finance and Budget · Delegated Decree 133/2026 on invoices between San Marino operators - Upcoming at review
Domestic penalties apply (announced)
The €100 administrative fine for an omitted or late invoice or credit note, and for a buyer's missing substitute document, applies from this date.
Official source: Ministry of Finance and Budget · Delegated Decree 133/2026 on invoices between San Marino operators
Peppol in San Marino
- Directory participants
- 1
- Document families
- 1
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.