Vatican City
VAVatican City State has its own legal order outside the EU VAT area; its public-contract rules tie payment to a certificate attached to the invoice, but no e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Albo informatico (electronic register of economic operators)
Under the 2020 public-contract rules of the Holy See and Vatican City State, tenders must be submitted electronically through the register's IT platform. This covers tendering only; no invoice exchange system was found in the sources reviewed.
Electronic submission of tender documents · Official source: The Holy See · rules on public contracts of the Holy See and Vatican City State (19 May 2020)
Suppliers to the Holy See and Vatican City State tender through the electronic register of economic operators. The public-contract rules tie payment to a certificate of proper performance attached to the invoice. Check the contract for how the invoice should be delivered; the sources reviewed set no electronic format, and no Peppol arrangement was found.
Legal guide
B2G · public contracts
Certificate required with the invoiceWhen a contract has been performed, the person responsible for its execution issues a certificate of proper performance. The certificate must be attached to the invoice or other payment request. Payment without it counts as damage to the entity's assets. The Governorate applies these rules through its own implementing regulation.
Official source: The Holy See · rules on public contracts of the Holy See and Vatican City State (19 May 2020)E-invoicing
No e-invoicing obligation found in the sources reviewedThe 2020 public-contract rules require electronic tendering but set no electronic invoice format or channel. No other Vatican rule on e-invoicing was found.
Official source: The Holy See · rules on public contracts of the Holy See and Vatican City State (19 May 2020)VAT territory
Outside the EU VAT areaThe European Commission lists Vatican City as outside EU territory, with neither EU customs nor EU VAT rules applying.
Official source: European Commission · territorial scope of EU VAT rules
Timeline
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Public-contract rules issued
Pope Francis issued the apostolic letter on transparency, control and competition in public contracts of the Holy See and Vatican City State, to take effect thirty days after publication.
Official source: The Holy See · apostolic letter on public contracts (19 May 2020)
Peppol in Vatican City
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.