Compendium · Europe · San Marino
San Marino: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
San Marino is outside EU VAT; the monofase import tax does not create an EU-style foreign DigiTals registration for B2C electronic services; a separate complementary services tax (often cited 3%) may apply to some private services but telecom is typically excluded — confirm Ufficio Tributario before API decision a digital destination VAT
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in San Marino’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
— - Window
- No threshold window (from the first sale)
- Standard rate
- —
— - Who must register
- Domestic monofase/operators rules
- Evidence of location
- Outside EU VAT; monofase is import-of-goods oriented, not a foreign digital B2C evidence regime
- Invoicing
- SM e-invoicing with Italy via Ufficio Tributario codes exists for goods/services with IT — not a foreign DigiTals invoice duty
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- Monofase e IVA a San Marino IT
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- —
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://www.startup.sm/fiscalita/monofase-iva/
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | Outside EU VAT; monofase is import-of-goods oriented, not a foreign digital B2C evidence regime (secondary) |
| Non-resident digital tax | San Marino is outside EU VAT; the monofase import tax does not create an EU-style foreign DigiTals registration for B2C electronic services; a separate complementary services tax (often cited 3%) may apply to some private services but telecom is typically excluded — confirm Ufficio Tributario before encoding a digital destination VAT (secondary) |
| B2C invoice | SM e-invoicing with Italy via Ufficio Tributario codes exists for goods/services with IT — not a foreign DigiTals invoice duty (secondary) |
| Local payment methods | n/a (indicative, unverified) |
| Payment provider collects | n/a for EU-style digital VAT (secondary) |
| Seller located in this place | Domestic monofase/operators rules (indicative, unverified) |
Official sources
Monofase e IVA a San Marino IT
Transazioni con privati
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice