San Marino import tax (monofase) guidelines — no VAT
San Marino has no VAT. Its indirect tax is the single-stage import tax (imposta monofase), 17% standard with 2%, 6%, 10%, 21% and 1% rates. Covers the business licence (autorizzazione ad operare) and COE instead of a VAT threshold, invoice rules, the HUB-SM domestic e-invoicing mandate from 1 January 2027 (prior-year revenue of EUR 100,000 or more) and the Italy–San Marino e-invoicing flow.