- San Marino has published Delegated Decree No. 113, a simplified tax regime for foreign companies in the retail trade sector.
- Qualifying foreign retailers can opt for this regime for the first 24 months of operation in San Marino.
- This tax is a substitute for the general income tax and the tax on imports.
- The substitute tax is payable by the 15th day of the month following each quarter.
Source Orbitax
