The decree introducing the new system has been signed: from 1 January 2027, all POS terminals will need the application that automatically records payments and generates the fiscal receipt. But some obligations take effect immediately.
The way purchases are paid for and recorded in San Marino is about to change. The delegated decree signed on 31 August introduces the San Marino Pay system, which will directly link POS terminals to the fiscal registration of transactions, combining payment, SMaC and fiscal certification of revenue into a single step.
The main change comes into force on 1 January 2027: from that date, all POS terminals used by economic operators will need to be equipped with the San Marino Pay application, which will automatically record payments and generate the SMaC fiscal receipt. In practical terms for customers, this means the obligation to print the SMaC receipt will disappear. The system will apply both to those paying with a SMaC Card — physical or digital — and to those without one, and will also be used to fiscally register cash takings.
However, merchants should pay close attention to the intermediate deadlines, which are already relevant now. All new POS terminals must be affiliated with SMaC Sconto or SMaC Fisco, while by the end of the year every terminal already in use in the Republic must also comply. Also by the end of 2026, each terminal will need to be equipped with an active phone SIM card, to be used as a backup connection whenever the fixed internet connection fails.
Finally, from 1 January 2027, POS terminals that are not affiliated will no longer be usable for sales, and San Marino Pay will have to be operational on all “attended” POS terminals — that is, those directly managed by the operator.
For merchants, this means bringing their terminals into compliance over the coming months, to avoid being caught unprepared when the January deadline arrives. For customers, the promise is a faster checkout and one less receipt to keep.
Both points have been verified against multiple sources. Regarding the first: the four names, the 15 September deadline, Hera Partecipazioni One, and the complaint about missing updates are confirmed by both RTV and Libertas. Regarding the second: the 31 August decree, all the deadlines, and the SIM card details come from the RTV report.
