San Marino

VAT GST in San Marino

San Marino indirect tax for 2026. San Marino has no VAT; it charges a single-stage import tax (imposta monofase) on goods and connected services brought into the Republic, under Law 40/1972. Covers who pays, the taxable base, the ordinary 17% rate, the Decree 108/1997 reduced and increased tables (2%, 6%, 10% and 21%) and the 5% energy-saving Table E, the network-utility exemption, the separate special import tax on fuels, the services tax on private customers (imposta complementare sui servizi), the 1% capital-goods rate and its vehicle, rental and retention rules, used goods, export refunds, the Italy-San Marino electronic invoicing exchange through SDI under the Italian decree of 21 June 2021, and the domestic e-invoicing transition under Delegated Decree 133/2026 (optional from 1 October 2026, required from 1 January 2027, penalties from 2028). Use for San Marino VAT, monofase rate, import tax, trading with Italy, San Marino e-invoice and capital-goods questions.