Source-cited draft: vat / gst for San Marino (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Does San Marino have VAT/GST?
No. San Marino applies a single-phase import tax (imposta monofase), not a multi-stage VATImposta Monofase (single-phase import tax) legislation — https://www.startup.sm/en/taxation/monofase-and-vat/
Standard monofase rate
17%Imposta Monofase (single-phase import tax) legislation — https://invoicedataextraction.com/blog/san-marino-monofase-tax-guide
Monofase on operating/capital assets
1%Imposta Monofase (single-phase import tax) legislation — https://invoicedataextraction.com/blog/san-marino-monofase-tax-guide
Monofase on basic foodstuffs
2%Imposta Monofase (single-phase import tax) legislation — https://invoicedataextraction.com/blog/san-marino-monofase-tax-guide
Monofase on used vehicles
3.5%Imposta Monofase (single-phase import tax) legislation — https://invoicedataextraction.com/blog/san-marino-monofase-tax-guide
Monofase on certain foods
6%Imposta Monofase (single-phase import tax) legislation — https://invoicedataextraction.com/blog/san-marino-monofase-tax-guide
Monofase on new cars
7%Imposta Monofase (single-phase import tax) legislation — https://invoicedataextraction.com/blog/san-marino-monofase-tax-guide
Monofase registration / operator code
Importing economic operators must be registered with San Marino (operator/economic-activity code) to clear goods and account for monofaseImposta Monofase (single-phase import tax) legislation — https://www.startup.sm/en/taxation/monofase-and-vat/
Cross-border interface with Italian VAT
Trade with Italy/EU uses a special documentation regime (e.g. import declarations and the SDI/3-day rule) reconciling Italian VAT with San Marino monofase ((confirm current procedure with accountant))Italy–San Marino administrative cooperation rules on indirect tax — https://www.vatupdate.com/category/san-marino/
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
San Marino does NOT have a value-added tax. Instead it levies the imposta monofase, a single-stage tax charged once on the importation of goods rather than collected and offset across the supply chain. Rates vary by goods category.
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Other San Marino computations in the OpenAccountants Tax Library.