LAW 22 December 1972, n. 40
measures and amendments in tax matters.

We the Captains Regent of the Most Serene Republic of San Marino
promulgate and publish the following law approved by the Great and General Council
its meeting on 22 December 1972

TITLE I Provisions General
Art. 1 Taxable transactions

The tax on importation into the territory of the Republic of San Marino in goods and services related
is governed by rules that are running.
It 'expected a refund of when the goods, even after processing, are exported
.
Art. 2
imported
Definition and exemptions And 'considered importation is carried out by anyone, the introduction of goods and services related
in the territory of the Republic of San Marino.
They are not subject to tax:
a) the supply operations concerning money or cash credits including foreign currencies and
credits in foreign currencies; postal stamps which are legal tender in the country of issue and values ​​
branded; stocks, bonds and other non-title to goods; daily newspapers.
B) the imports made by state bodies.
Art. 3 Taxable amount

The taxable amount is the amount of total fees owed to the seller or the service provider
.
In the event that the fee is agreed in foreign Eval, it is the process of determining the taxable base
at the official rate of the day on which it pays the tax.
In the barter agreements, the taxable amount is the value of all imported goods.
Art. 4

rates The rate is fixed at 7% of the tax base.
The rate is slow or fast to the extent provided in the attached tables.
Art. 5
Subjects passive
The tax is payable by persons who carry out the import of goods and services related
in the territory of Republic of San Marino.
They are jointly liable for the payment of the items on behalf of which takes place
Import and those who materially introduce goods into the territory of the Republic. TITLE II Import


Art from the Italian Republic. 6

The Tax Control Office Tax Office within 48 hours of introduction of the goods into the territory of the Republic,
will run the control of imported goods.
The clerk at affix control at the bottom of the delivery document your visa and will, for
official records, a copy of the delivery document.
For control purposes the office worker has to perform, will be willing, if necessary, the
transfer of assets in specially equipped premises.
The costs relating to the checks will be borne by the importer if a discrepancy is established between the
consega document and verifications performed.
Art. 7 Of bill

The important thing will have to show in triplicate to the Tax Office the invoice for the goods imported or related services
.
The invoice must contain the following information:
1) company, business name, name, domicile or residence of the parties between which the operation was carried out
;
2) agreed amount or value of the goods subject to tax and their indication.
Of the invoices, the Tax Office noted in a special register in chronological order and with progressive
per calendar year numbering.
Art. 8

Levying tax The tax is levied by the tax office by the application of specific brands in three
section, to be attached on the three copies of the invoice. TITLE III Exports


Art in Italy.

9 Refund of exporter Companies operating in the Republic of San Marino, which export goods and related services in Italy
imported by anyone, subject to tax under this law, will be eligible,
on their request, for an export refund in accordance with criteria and procedures to be established by separate
administrative measure.
Art. 10
Invoice of goods exported
The exporter emits for each sale, shipment or delivery of goods in favor of economic operators
resident in Italy, the invoice in quadruplicate containing the information specified in Art.
7, points 1) and 2).
Art. 11
Since export
The four copies of the invoice provided for in Article. 10 shall be produced to the Tax Office, the
which shall affix to each specimen visa esportazi it attesting to the exact match of the four
specimens and holds one of the copies of the invoice for their checks.
Art. 12
Enter the competent office VAT Invoice

The endorsement by the Office VAT Italian legitimate restitution
San Marino tax paid on importation.
For this purpose, the exporter shall, within 10 days of the shipment, the VAT office competent Italian
three copies of the invoice provided for in Article. 10, have a visa for export.
The original of the invoice referred to in the second paragraph, returned to the exporter, it must, by this
latest and within 10 days of its receipt, be transmitted Italian importer.

TITLE IV Import of goods from countries other than Italy in the Republic of San Marino.
Art. 13

Taxable transactions Imports into the Republic of San Marino from countries other than Italy are subject to the tax
under this law. TITLE V

Export of goods from the Republic of San Marino to countries other than Italy
Art. 14 Right to reimbursement

The operator carrying out export of goods previously imported, from countries other than Italy,
has the right to tax return, according to the same criteria and procedures provided for
exports to Italy.
Art. 15

Issue of invoice The exporter, for each export to countries div RSI Italy, must issue an invoice in triplicate
, from which it also appears the Italian Customs which will take place at the
'export operation.

Art.16 mode for export to countries other than Italy
The three copies of the invoice must be produced, by the operator, the Tax Office, the
which: | || a) endorses the invoice and related copies visa for export;
B) retains the acts of Office a copy of the invoice;
C) send to Customs indicated in the invoice on the same Duplo
entrepreneur and returns the original of the invoice. Refund of Art.17


The refund to exporters will happen only after he has performed the Tax Office
custom declaration attesting to the export of the same goods.

TITLE VI Obligations of the taxpayer and government

Art.18 of special section Institution
For the tax purposes of the present law, is established under
Tax Office a special section.
The Tax Office will be able to avail themselves of the Inspectorate of Police Urbana for control
functions.
Art. 19
Terms for payment of
The invoice for the imported goods must be presented to the Tax Office, for payment of
, within 30 days from its date of issue but not later than 60 days
dell'avvenuta introduction of goods into the territory of San Marino, in the case of Italy's import,
and within 10 days after the introduction of property in San Marino when the tax is due for
imports from countries other than Italy.
Art. 20
Deadlines for application of export refunds
Refunds for exports provided for in Titles III and V of this Act shall be claimed by the exporter
Tax Office within 30 days after the invoice date export
or custom declaration certifying they have been exported.
The Tax Office within the next 30 days will notify the repayment amount.
Art. 21

Appeals If the taxpayer receives the invitation to pay a larger sum than that paid, has to defend his
any dissenting reasons the Tax Office, within 20 days
by communication.
In the absence of agreement, he can use within the same period to the Law Commissioner.
The action the Commissioner will decide final way of summary procedure.
The same procedure will apply to any disputes relating to export refunds. TITLE VII


Special Provisions Art. 22
subjects Beni fixed fee
Import of groceries, indicated in Table A is subject to tax fixed by L. 100
for all imports.
They are also subject to the fixed fee of L. 100 for each importation of the following goods:
a) products for agriculture, including farm animals, carried out by people, organizations and companies engaged
agricultural activities in the terri I of the Republic, however, excluded companies and commercial
products processing;
B) playing cards of any kind.
Art. 23
phasing Application for textiles
For the years 1973 and 1974 the rate of tax on textile products intended for processing,

Territory of the Republic of San Marino is 1%, except for the products listed in Table F
sub. 7 and 8, which are subject to the same period at the rate of 4%.
Art. 24
Petroleum products
All petroleum products are subjected at the rate of 12%. TITLE VIII Transitional provisions


Art. 25

provisions repealed the following legal provisions are hereby repealed:
- Decree 11 June 1953, n. 13, which established a tax on goods imported IGE exemption;
- Law 13 May 1959, n. 21, which established control and taxes on goods and vehicles imported
IGE exemption;
- Decree of 29 March 1965, n. 6, which established a tax increase on imported spirits;
- Decree 28 February 1967, n. 11, which determined ssa lt of water and carbonated soft drinks, mineral waters
;
- Decree of 11 April 1969, n. 18, which established a tax on imported petroleum products;
- Decree 11 June 1969, n. 33, relative to the tax on petroleum products;
- Law 15 April 1970, n. 8, which increased the tax on spirits;
- Law 15 April 1970, n. 9, which it established a tax on imported wines;
- Decree 1 September 1970, n. 35, which provided for an increase in tax rates for imported goods;
- Decree of 22 September 1970 n. 39 which He brought new increases for imported goods;
- Law 7 December 1970, n. 53, which sanctioned the application of the brands endorsed invoices;
- Law of 2 March 1935, n. 3, which established the stamp duty on playing cards;
- Law 31 January 1955, n. 2, which amended the stamp duty on playing cards;
- Decree of 14 April 1969, n. 19, which established the duty on imported meat;
- The tax inherent in Muscat trademark of San Mrino.
Art. 26

Changes Any changes in the rates, the introduction of exemptions, the change of goods subject to
different rates as well as the procedures to observe the offices may be established by decree of the Regency
, after consulting the State Congress.
Art. 27

Sanctions For any tax evasion is expected by mid-pecuniary eg three times the sum evaded
.
Art.

28 Final Provisions The Tax Office and the economic operators are required to retain all documentation
concerning imports of goods and services exports for a period of two years.
Art.

29 Entry into force This Law shall enter into force on 1 January 1973.
The import tax was introduced as of 1 January 1973, it applies to all imports
performed after 31 December 1972. The export refund is performed
relatively to goods imported after 31 December 1972.
Our Residence, this day of December 27, 1972 to 1672 Foundation of the Republic THE CAPTAINS REGENT
|| | Rosolino Martelli - Bruno Casali

THE SECRETARY OF STATE FOR INTERNAL AFFAIRS AND
. Della Balda

TABLE "A"
subject to FIXED ASSETS L. 100 FOR EACH IMPOTRAZIONE
1) Fish, fresh (live or dead), chilled;
2) milk in its natural state intended for direct food consumption;
3) bread;
4) wheat, corn, rye and their flours;
5) pasta packaged with just the use of flour and bran of wheat and rye.
TABLE "B"
PROPERTY subject to the 2 PERCENT
1) Live animals of the bovine species, including animals such buffalo, swine, sheep and goats;
Cereal flours, groats, meal, other worked cereal grains, pearled, broken, crushed, (including
flakes), including husked, glazed, polished or broken rice; seeds of cereal flours also;
2) live poultry; poultry deaths; edible, fresh and chilled;
shellfish or shellfish, including testaceans (whether in shell or in shell), fresh, chilled
, dried, salted or in brine, crustaceans, in shell, simply boiled in water;
3) domestic rabbits, pigeons, hares, partridges, ni phages and other live animals intended for human
, bees and silkworms;
4) meat, meat offal, including livers, and parts of animals under nos. 2:03, fresh, chilled,
salted or in brine, dried or smoked;
5) fat does not melt nor pressed volatile, fresh, chilled, salted or in brine, dried or smoked
excluding salmon and sturgeon affumicat;
6) Butter, cheese and dairy products;
7) of poultry eggs in shell, fresh or preserved;
8) natural honey;
9) bulbs, tubers, tuberous roots and rhizomes, in a state of dormant, in growth or in flower
; other plants and roots lives, including cuttings and slips;

10) flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, foliage, leaves, branches and other
parts of plants, grasses, mosses and lichens, for bouquets or for fresh ornaments;
11) vegetables and edible plants excluding truffles, fresh, chilled or provisionally preserved in brine
, sulfur dioxide or other substances likely to temporarily secure the
conservation, but not specially prepared for immediate ilconsumo;
12) grain legumes, dried, shelled, whether or not skinned or split;
13) roots of manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar roots and tubers
with high starch or inulin content, dried or sliced; pith of sago in parma;
14) Edible fruit fresh or dried, or provisionally preserved;
15) peel of citrus fruits and melons, fresh, other than frozen, dipped in salt water
, sulfur water or in other preservative temporarily
ensure its conservation, or dried;
16) spices;
17) cereals (except husked, glazed, polished or broken);
18) seeds and oleaginous fruits; excluding crushed;
19) seeds, fruit and spores used for sowing;
20) Chicory roots, fresh or dissected, whole, cut, unroasted;
21) fodder beet, swedes, fodder roots, hay, alfalfa, sainfoin,
clover, forage kale, lupines, vetch and similar forage products;
22) olive oil, sludge and dregs of olive oil;
23) crude bees wax;
24) to partially fermented grape must also mutizza other than by addition of
alcoole; grape must with fermentation arrested also alcoole;
25) wine of fresh grapes except for those kind muscat liqueur and alcoholics and those
containing more 'than twenty percent of alcoole volume;
26) wine vinegar;
27) panels, olive pulp and other residues of olive oil extraction, excluding sludge;
28) wine lees, argol;
29) vegetable products of a kind used for animal food, not elsewhere specified or included elsewhere
;
30) firewood in logs, in billets, in twigs or in fagots; waste wood including the sawdust;
31) rough wood bark or merely roughed down; Simply
32) wooden square, excluding tropical wood;
33) Raw natural cork and cork waste; cork, crushed, granulated or ground;
34) wool in bulk dirty or simply washed; waste of wool or fine animal hair;
35) meat, offal and edible parts of animals of the equine species, mules, hinnies and bovine
including gender buffalo, swine, sheep and goats, fresh, chilled, frozen or frozen in
brine, dried or smoked;
36) poultry deaths, their parts and offal, including livers, edible, frozen or frozen
;
37) meat, offal and edible parts, congelat or frozen domestic rabbits, pigeons, hares, partridges and pheasants
;
38) fat, including belly and understood not pressed nor melted pork fat, fresh, chilled
, frozen or frozen, salted, in brine, dried or smoked; poultry fat
frozen or frozen;
39) fish, crustaceans and molluscs, including testaceans (whether in shell or their
shell), frozen or frozen, excluding lencati in the table "A", and excluded the sturgeon and || | smoked salmon;
40) Milk and cream, preserved, concentrated or sweetened;
41) for bird's eggs and yellow eggs dried or otherwise preserved, sweetened or not, intended for
food;
42) guts, bladders and stomachs of animals, whole or in pieces, other than fish, intended for human consumption or animal
;
43) sheep bones, defatted, simply separated, with acid or degelatinate, powder and
waste, intended for animal feed;
44) of animal origin, not elsewhere specified or included;
45) vegetables and plants whether or not cooked, frozen or frozen;
46) vegetables and edible plants, excluding truffles, dried, dehydrated or evaporated, whole, cut
pieces or slices or ground or powdered, but not further prepared;
47) fruit, whether or not cooked, frozen or frozen, not containing added sugar;
48) flour of dried leguminous vegetables; fruit flour; flour, meal and potato flakes;
49) flour and meal of sago and of manioc, arrowroot, ot, salep, Jerusalem artichokes, sweet potatoes and
similar roots and tubers with high starch or inulin;
50) Gluten and gluten flour, roasted also;
51) seed flour and oleaginous fruits, not disoleat, excluding mustard flour;

52) flour, meal and worked cereal grains, pearled, broken, crushed, including the pearly rice, glazed and
polished or broken rice; seeds of cereal flours also;
53) lard and other pig fat pressed or fused; goose fat and other birds, pressed or cast;
54) tallow (bovine, ovine and caprine) greg I cast, including sevi called "premier jus",
intended for human food or animal;
55) stearin, stearin, lard oil and tallow oil, not emulsified mixed
nor otherwise prepared, intended for human or animal;
56) fats and oils, of fish and marine mammals, whether or not refined, for human or animal
;
57) other fats and oils destined for animal nutrition;
58) vegetable oil intended for human or animal, excluding olive oil;
59) oils and animal or vegetable fats or partially hydrogenated otalmente and oils and animal fats or vegetable
solidified or hardened by any lter process, whether or not refined, but not prepared,
intended for human or animal ;
60) Margarine, imitation lard and other prepared animal fats;
61) sausages and the like, of meat, meat offal or blood;
62) Other prepared or preserved meat or meat offal, with the exception of those of the liver of goose or duck
and those of wild game;
63) extracts and juices of meat and fish extracts;
64) prepared or preserved fish, excluding cav wings and its substitutes; crustaceans and molluscs
(including testaceans) prepared or preserved;
65) beet sugar and cane sugar, in solid form;
66) Other sugars, syrups, artificial honey, whether or not mixed with natural honey, sugar and molasses
caramel, intended for human consumption or the anim;
67) molasses intended for human consumption or the anim;
68) sugar-based products not containing cocoa (candy, gum boluses, lozenges, and the like
nougat) also in paper packaging, cardboard, plastic, tin, aluminum or glass;
69) unsweetened cocoa powder;
70) chocolate and other food preparations containing cocoa in paper packaging, cardboard, plastic
, tin plate, aluminum or glass;
71) preparations for infant food or for dietetic purposes kitchen, made from flour,
, starch or malt extract, of cocoa by less than fifty per cent
of weight;
72) pasta;
73) tapioca, including that of potato starch;
74) products from cereals obtained soffiatur or roasting "puffed riced", "corn flakes" and
similar;
75) produced fine bakers, pastry, cakes, biscuits containing cocoa in any proportion
;
76) vegetables, edible plants and fruit, prepared or preserved by vinegar or acetic acid, with or without
salt, spices or mustard;
77) vegetables and edible plants (excluding truffles), prepared or preserved by vinegar or acetic acid;
78) frozen fruit, with added sugar;
79) fruit, fruit peel, plants and parts of plants, preserved by sugar (drained,
dried, crystallized);
80) purées fruit pastes, jellies, jams, or kept by cooking, whether added sugar
;
81) Fruit otherwise prepared or preserved, containing added sugar;
82) Fruit juices (excluding grape must) and vegetable juices, unfermented, not containing added alcoole even
contain added sugars; and freeze-dried citrus fruit and sugary beverage;
83) roasted chicory and other roasted coffee substitutes and extracts;
84) mustard flour and prepared mustard;
85) sauces, mixed condiments; preparations for soups, broths; soups, broths
prepared; homogenised composite food preparations;
86) Natural yeasts, dead or alive, prepared baking powders;
87) various food preparations;
88) liqueur wines and alcoholics; Sparkling wines except those type Muscat and those
bearing the words "natural fermentation in the bottle" or equivalent, or a
designation of origin whose regulation requires the preparation
by natural fermentation in the bottle; vermouth and other wine of fresh grapes and flavored with
of plants prepared or aromatic substances excluding those containing more 'than twenty
percent volume of alcohol;
89) non-edible vinegars of wine and their substitutes;
90) flour and meat powders and offal, fish, crustaceans, molluscs, unfit for human consumption
and intended solely for feeding animals; greaves intended

For human or animal;
91) bran, sharps and other residues of the sifting, milling and other processing of
cereals and legumes;
92) beet pulp, waste meat sugar exhausted
and other waste from the manufacture of sugar; leftovers from brewing and distilling dregs, the
surplus starch manufacture and similar residues and other leftovers;
93) oilcake and other residues of desoleazione seeds and oleaginous fruits;
94) Sweetened forage; other preparations of a kind used in animal feeding
;
95) of pure sodium chloride; salt liquors;
96) lecithin intended for human consumption or the anim;
97) powders for table waters;
98) raw hides and skins, salted even if the animals dela bovine animals, sheep swine and equine;
99) common soaps;
100) gas for domestic use;
101) Pharmaceutical products for human or veterinary medicine, including vaccines, as well as the products
sale of which must be done in d lle pharmacies;
102) books, including antique ones; Printed Musical edizion, maps;
audiovisual materials for teaching;
103) fertilizers and plant protection products;
104) semen for artificial insemination of cattle;
105) active principles for the preparation and integrated to the feed;
106) of mineral origin and chemical-industrial products and additives for animal nutrition.
TABLE "C"
PROPERTY subject to the 3 PERCENT
1) Horses, donkeys, mules and hinnies alive;
2) sugar beet, whole or sliced, fresh or dried;
3) hop cones;
4) plants and parts of plants, seeds and fruits, of a kind used primarily in perfumery, in
pharmacy or for insecticidal, fungicidal and the like, fresh or dried whether or not cut, crushed or powdered
;
5) fresh or dried pods; stone fruit and vegetable products used mainly
human consumption, not elsewhere specified or included;
6) Cereal straw and husks, unprepared, whether or not chopped;
7) Wicker, common reeds, marsh reeds and rushes, raw, unpeeled, neither split nor otherwise
prepared; broomcorn and thresh;
8) algae;
9) cider, perry and mead;
10) Silkworm cocoons suitable for reeling;
11) fine and coarse bulk, crude;
12) raw linen, macerated, scutched; flax tow and waste;
13) Ramie crude;
14) cotton in bulk; cotton waste not carded nor combed;
15) hemp (cannabis sativa), raw, steeped, scutched; tow and waste of abaca;
16) abaca crude; tow and waste of abaca;
17), raw sisal;
18) also roasted or decaffeinated coffee and succedan the coffee containing coffee in any proportion
; tea, mate;
19) malt, roasted;
20) starches; inulin;
21) vegetable saps and extracts of hops; manna;
22) malt extract;
23) extracts or essences of coffee, tea, mate or chamomile; preparations with a basis of those extracts or essences
;
24) water, mineral waters, aerated waters and ice;
25) lemonades, flavored aerated waters (and flavored mineral waters)
and other non-alcoholic beverages, not including fruit and vegetable juice;
26) beer;
27) materials and products stone industry in any form or degree of processing;
28) scientific equipment for research.
TABLE "D"
taxed at HERITAGE OF 8 PER CENT
1) Cars for private use with engine capacity below 1,000 cc; motorcycles for private use
with engine capacity of less than 125 cc.
TABLE "E"
PROPERTY subject to the 9 PERCENT
1) Cars for private use with engine capacity below 2,000 cc .; motorcycles for private use
with engine capacity of less than 500 cc.
TABLE "F"
PROPERTY subject to the 14 PERCENT
1) Precious stones, except those intended for industrial use and related work;
2) natural and cultured pearls and related work;
3) works in platinum, excluding those for industrial, medical and laboratory; products with parts and
platinum seals, constituents predominant component of the price;
4) of artistic porcelain paintings interament hand;
5) services, items and accessories for the game;
6) objects for companies including motor mechanics also play games for public exercises, billiards
shaped mobile and special gaming tables;
7) of vicuna fabrics, camel, cashmere; products for the packaged clothing, in whole or in part
prevalent, with those tissues;

8) fabrics and clothes to furniture called kelim or kilim, Schumacks or soumak, Karamanie and similar
;
9) hand-woven tapestries and needle made;
10) perfumes and extracts;
11) aircraft with installed capacity of less than 600 HP;
12) sturgeon and smoked salmon; caviar and succedan the caviar; truffles;
13) produced sugar confectionery not containing cocoa, in prestigious packaging;
14) chocolate and other food preparations containing cocoa, in prestigious packaging;
15) sparkling wines with denomination of origin bearing the indication the "natural fermentation in the bottle
" or equivalent, or a designation of origin under whose rules obliges the
preparation by natural fermentation in the bottle;
16) furskins, tanned or dressed, including onfezionate boards, bags FORMS FALLING
crosses or similar forms, sable, ermine, chinchilla, ocelot, jaguar, cheetah, tiger, panther, || | zebra, lynx, wild mink and their packaging;
17) pictures, paintings and drawings produced entirely by hand by artists or authors not living; engravings,
prints, lithographs; original works of art and articles of association of sculpture, of any
matter, the artists or authors not living; collezion stamps and stamps for collections, excluding
those that are legal tender in the issuing State; collections of coins and coin collections
no legal tender; collections and collectors' pieces of zoological, botanical, mineralogical, anatomical
; collectibles of historical, archaeological interest;
18) crocodile skins, snake, lizard and other reptiles and packaged products, in whole or in part prevailing
, with these skins;
19) manufactured carpets and guides the original hand of the East, Far East and North Africa.
TABLE "G"
PROPERTY subject to the 15 PERCENT
1) Cars for private use with a cylinder capacity exceeding 2,000 cc; motorcycles for private use
with a cylinder capacity exceeding 500 cc.