San Marino VAT / GST

No VAT — single-phase import tax (imposta monofase)

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.

• Does San Marino have VAT/GST? — No. San Marino applies a single-phase import tax (imposta monofase), not a multi-stage VAT (Imposta Monofase (single-phase import tax) legislation — https://www.startup.sm/en/taxation/monofase-and-vat/)
• Standard monofase rate — 17% % (ad valorem on most imported goods (per Ministry of Finance, May 2025)) (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% % (e.g. milk, butter, vegetables, wheat, olive oil, pasta) (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% % (e.g. animal meat, tea, oats) (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 monofase (Imposta 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/)

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