The Italian Revenue Agency has published Provision no. 2021/211273 , which provides technical rules for issuing and receiving invoices for transactions carried out with residents of San Marino involving the sale of goods and the provision of services. The rules concern the cross-border system announced in June 2021 that allows for the issuance of electronic invoices for transactions between Italy and San Marino, the Sistema di Interscambio (SdI). For this purpose, the system will be operatio…