An electronic invoice gets rejected? It doesn’t always need to be redone from scratch. For San Marino businesses working with Italy, there are in fact precise rules for correcting errors and resubmitting the document, even while keeping the same number and the same date.
This is one of the clarifications included in the section dedicated to electronic invoicing in trade between San Marino and Italy, made available by the Secretariat of State for Finance and Budget, which brings together legislation, technical manuals and a series of answers to operators’ most frequent questions.
Perhaps the most interesting case concerns precisely the rejected invoice. If the rejection comes from the Tax Office (Ufficio Tributario), the San Marino operator can correct the document and resend it with the same number and date, respecting the deadlines set out in the regulations. If, however, it is rejected by the Italian Interchange System (Sistema di Interscambio, Sdi), there are five days from notification of the rejection to proceed with a new submission while keeping the original number and date.
But the cases addressed are numerous. There is, for example, that of a San Marino operator carrying out maintenance on a vehicle belonging to an Italian company. When the work also includes spare parts or consumable materials, a refund of the import tax is granted, and the electronic invoice must be filled out according to the specified requirements.
The picture changes if the Italian customer is instead a private individual. In this case, the San Marino operator must carry out the electronic certification of the revenue, and any invoice issued remains on paper.
Specific guidance is also provided for the sale of goods to Italian businesses. The electronic invoice sent to the Tax Office must show document type TD01 and nature code N3.1, relating to exports. However, it is not possible to issue an electronic invoice for a financial advance payment for a sale of goods to an Italian operator.
Precise rules also apply when a San Marino business decides to sell one of its capital assets to an Italian operator: in this case, the electronic invoice must be issued using TD01, nature code N3.1, and indicating the “goods type” required by the procedure.
And what about free gifts? Here too a clarification is provided: electronic invoicing towards an Italian business does not differ from that used for ordinary sales of goods.
The Finance Secretariat has also gathered in the same section the regulatory texts, regulations, annexes and technical manuals concerning trade between the two countries, including the specifications for creating, issuing, transmitting and receiving electronic invoices.
A small handbook, then, to help navigate codes, rejections and special cases. Because in commercial relations between San Marino and Italy, even a small detail in how an invoice is filled out can make the difference between one that goes through smoothly and one that gets sent back.
