SAN MARINO – Over 160 members, divided into two sessions, participated in the seminar on internal electronic invoicing organized by ANIS at its headquarters on Wednesday 21 October. The meeting explored the new procedures envisaged by Delegated Decree no. 133 of 2026, with regulatory, technical and fiscal clarifications.
They intervened Gianpaolo Giulianiconsultant to the Secretariat of State for Finance, Davide Casadei Valentini by Kreosoft e Fabrizio Cremonitax expert and ANIS consultant.
The legislation concerns operations between San Marino entities in possession of the Economic Operator Code (COE). For the moment, small businesses with revenues of less than 100,000 euros in the previous year are excluded, but they can still voluntarily join the system, without the possibility of returning to the previous regime.
During the seminar, the transmission of invoices to the HUB-SM was also explored in detail, to be carried out within the second month of the operation. Experts have recommended not waiting until the last few days to avoid delays and possible rejections.
The obligation will come into force from 1 January 2027, initially without sanctions, which will be applied from 1 January 2028. The transitional period will allow companies to familiarize themselves with the system, including through the simulator available on TRIBWEB and the related manuals.
