# San Marino: ERP localization

Region: Southern Europe · [Key facts](#key-facts) · [VAT](#vat) · [Partners](#partners) · [Local ERPs](#local-erps)

## Key facts

| Fact | Value | Status / source |
|---|---|---|
| Currency | Euro (EUR) | verified [[1]](https://www.six-group.com/dam/download/financial-information/data-center/iso-currrency/lists/list-one.xml) [[2]](https://www.ecb.europa.eu/euro/intro/html/index.en.html) checked 2026-10-17 |
| VAT / GST | No VAT; single-stage import tax (imposta monofase) at an ordinary rate of 17%, with reduced rates | verified (secondary source) [[1]](https://www.camcom.sm/fare-impresa-in-san-marino/fiscalita-favorevole/) checked 2026-10-17 |
| E-invoicing | Electronic invoicing service for indirect taxes run by the tax office ([TRIB](https://erplocalization.com/glossary/europe/#europe-trib), government online services) | verified [[1]](https://www.gov.sm/pub1/GovSM/Servizi-online-Pubblica-Amministrazione/Area-Finanze-e-Bilancio.html) checked 2026-10-17 |
| Periodic / real-time reporting | Government online services cover indirect taxes, direct taxes ([IGR](https://erplocalization.com/glossary/europe/#europe-igr)) and [SMAC](https://erplocalization.com/glossary/europe/#europe-smac) revenue transmission declarations | verified [[1]](https://www.gov.sm/pub1/GovSM/Servizi-online-Pubblica-Amministrazione/Area-Finanze-e-Bilancio.html) checked 2026-10-17 |
| Business registration | Company register (REGSOC online) and business licences are handled by the Ufficio Attività Economiche | verified [[1]](https://gov.sm/pub2/GovSM/Dipartimenti/Dipartimento-Sviluppo-Economico/Ufficio-Attivit--Economiche.html) checked 2026-10-17 |
| Statutory accounts / chart of accounts | *Not yet researched* | unverified |
| Fiscal year | *Not yet researched* | unverified |
| Payroll localization | Not in Odoo's payroll localization list (other ERPs not yet checked) | verified [[1]](https://www.odoo.com/documentation/19.0/applications/hr/payroll/payroll_localizations.html) checked 2026-10-17 |
| Language requirements | *Not yet researched* | unverified |
| Business Central localization | Localized by partners (Italian base) | verified [[1]](https://learn.microsoft.com/en-us/dynamics365/business-central/dev-itpro/compliance/apptest-countries-and-translations) checked 2026-10-17 |
| Odoo fiscal localization | Not in Odoo's fiscal localization list | verified [[1]](https://www.odoo.com/documentation/19.0/applications/finance/fiscal_localizations.html) checked 2026-10-17 |
| NetSuite country help | No country help topic listed by Oracle (may still be covered by region-specific SuiteApps or partners) | verified [[1]](https://docs.oracle.com/en/cloud/saas/netsuite/ns-online-help/book_4198429264.html) checked 2026-10-17 |

Facts are summarised from official or vendor sources; "unverified" means no source was confirmed yet. Not tax or legal advice.

## VAT / GST facts

| Fact | Value | Verification / source |
|---|---|---|
| VAT name | No VAT; single-stage import tax (imposta monofase) | secondary [www.camcom.sm](https://www.camcom.sm/fare-impresa-in-san-marino/fiscalita-favorevole/) checked 2026-10-17 |
| VAT standard rate | *Not stated in the sources checked* | — |
| VAT reduced rates | *Not stated in the sources checked* | — |
| VAT registration threshold | *Not stated in the sources checked* | — |
| VAT filing frequency | *Not stated in the sources checked* | — |
| VAT non-resident / reverse charge | *Not stated in the sources checked* | — |

Summarised in our own words. **official** = confirmed on a government or EU Commission page; **secondary** = taken from a published country VAT guide and not yet confirmed officially. Thresholds and filing rules change; always confirm with the tax authority. Not tax advice.

## E-invoicing

| Status | Scheduled (enacted) Domestic voluntary phase live; enacted mandatory phase January 2027 with exclusions |
|---|---|
| Model | Domestic HUB SM exchange and separate Italy interchange |
| Key dates | - **2026-10-01** – Optional domestic electronic-invoice phase begins (live optional) - **2027-01-01** – Covered domestic mandatory electronic-invoice phase with exclusions (scheduled enacted) |
| Evidence | Direct September 2026 decree and official technical register · checked 2026-10-17 · [[1]](https://www.finanze.sm/pub1/FinanzeSM/FATTURAZIONE-ELETTRONICA.html) [[2]](https://www.finanze.sm/pub2/FinanzeSM/FATTURAZIONE-ELETTRONICA-INTERNA.html) [[3]](https://www.finanze.sm/pub2/FinanzeSM/dam/jcr%3Acfa6c2d9-721b-4b43-8d79-35ef107c6401/DD133-2026.pdf) |

### Scope and timing

Delegated Decree **133 of 4 September 2026** establishes domestic invoice rules for goods/services between the specified San Marino economic operators, including covered state/public bodies with an economic-operator code. Article 11 permits an optional electronic phase **1 October–31 December 2026** and requires the covered invoices electronically from **1 January 2027**. Article 2 excludes issuers with prior-calendar-year revenue below **EUR 100,000**, subject to its option and subsequent-year rules. [Official decree 133/2026](https://www.finanze.sm/pub2/FinanzeSM/dam/jcr%3Acfa6c2d9-721b-4b43-8d79-35ef107c6401/DD133-2026.pdf).

This domestic regime must be distinguished from the established Italy–San Marino goods interchange. Neither automatically classifies all B2C bills or every foreign-service invoice. Determine issuer/recipient economic-operator status and the actual transaction route before selecting the applicable document.

### Invoice lifecycle and data

The finance authority publishes Regulation **28 of 10 September 2026**, technical documents A/B, test access through TribWeb, web-service documentation, invoice schema and outcome-notification schema for the domestic process. [Official domestic technical register](https://www.finanze.sm/pub2/FinanzeSM/FATTURAZIONE-ELETTRONICA-INTERNA.html).

The decree requires electronic variation notes for the relevant originally electronic transactions and states that the Tax Office's consultation/download service is not third-party conservation on the issuer's behalf. Archiving therefore needs an explicit compliant arrangement rather than reliance on portal visibility alone. The Italy-interchange manual is separately published. [Official Italy interchange documentation](https://www.finanze.sm/pub1/FinanzeSM/FATTURAZIONE-ELETTRONICA.html).

### ERP implications

Maintain economic-operator codes, revenue/option decisions, domestic/Italy/other-foreign transaction classification and effective dates. Confirm the live domestic web-service and notification versions, not just an Italy connector reused under a new label.

Test ordinary invoices, approved variation notes, outcome retrieval and archive export. Keep business identity and HUB references linked without duplicating sales. Assign issuer, recipient, tax and archive owners separately, including the response when an expected supplier invoice does not arrive.

### Sources and evidence limits

Checked **17 October 2026**. The decree and technical register were read directly. Exact taxpayer options, exclusions, recipient follow-up timing, complete current schemas and retention duration require the applicable implementing material; no universal invoice deadline is stated. The mandatory domestic date is scheduled law, not a claim that all covered issuers were already compulsory in October.

**Limitations:** Decree 133/2026 and domestic technical register read directly; full schemas, option details, recipient follow-up and retention duration require implementation review. Domestic and Italy interchange are separate populations.

ERP cells for San Marino: [e-invoicing matrix](https://erplocalization.com/e-invoicing/#san-marino-netsuite) · status scale explained on [E-invoicing](https://erplocalization.com/e-invoicing/). Not tax or legal advice.

## Localization partners & apps

*No source-checked partner or app recorded yet.*

## Local ERPs & accounting systems

*No local system recorded yet.*

## Localisation via local partner

| ERP | Flag | Note | Source |
|---|---|---|---|
| Business Central | local partner | No Microsoft localization; Microsoft documents that partners localize Business Central here with apps on Microsoft Marketplace (W1 base). | verified [[1]](https://learn.microsoft.com/en-us/dynamics365/business-central/dev-itpro/compliance/apptest-countries-and-translations) checked 2026-10-16 |
| Odoo | local partner / add-on | No fiscal localization package in Odoo's official list; usually localised through a local partner or community module. | verified [[1]](https://www.odoo.com/documentation/19.0/applications/finance/fiscal_localizations.html) checked 2026-10-16 |
| NetSuite | limited native / partner | Oracle lists no country-specific NetSuite help topics; localisation usually through partner SuiteApps or add-ons (region-specific SuiteApps may still apply). | verified [[1]](https://docs.oracle.com/en/cloud/saas/netsuite/ns-online-help/book_4198429264.html) checked 2026-10-16 |
| SAP S/4HANA Cloud | local partner / add-on | No SAP-delivered country version listed; usually localised through a partner add-on. (SAP list of S/4HANA Cloud public edition country versions, v02_2024.) | verified [[1]](https://www.sap.com/documents/sap-s4hana-cloud-available-country-versions-1044293) checked 2026-10-16 |

Flags are derived from vendor country lists only (Microsoft Business Central availability table, Odoo fiscal localizations, Oracle NetSuite country help, SAP S/4HANA Cloud country versions). SAP S/4HANA Cloud flags use the SAP country-version list (v02_2024). Sage Intacct, Workday, Unit4 and IFS are not flagged yet.

## VAT & tax reporting

*No requirement recorded yet for this country – unverified.*

[All countries: VAT & tax reporting](https://erplocalization.com/vat-reporting/)

## SAF-T

*No requirement recorded yet for this country – unverified.*

[All countries: SAF-T](https://erplocalization.com/saf-t/)

ERP-by-ERP e-invoicing cells for this country are listed, mostly as not reviewed yet, in the [e-invoicing matrix](https://erplocalization.com/e-invoicing/#matrix).

## Glossary

Terms for San Marino: [IGR](https://erplocalization.com/glossary/europe/#europe-igr) · [OPEC / REGSOC ON-LINE](https://erplocalization.com/glossary/europe/#europe-opec-regsoc-on-line) · [SMAC](https://erplocalization.com/glossary/europe/#europe-smac) · [TRIB](https://erplocalization.com/glossary/europe/#europe-trib). See the [glossary](https://erplocalization.com/glossary/) for ERP, tax, e-invoicing and accounting terms (SAF-T, Peppol, CTC, IFRS and more).

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Canonical: https://erplocalization.com/san-marino/ · Last updated: 2026-10-17 · Informational only; not tax, legal or implementation advice. Featured placements are paid or promotional and do not affect the compliance data. Data: CC BY-NC 4.0 (commercial use needs a licence: https://erplocalization.com/data-licence/), attribution "ERP Localization (erplocalization.com)".