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San Marino Provides Additional Support Measures to Deal with the COVID-19 Emergency

05 May 2020

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Approved Changes

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San Marino

San Marino has published Law Decree No. 63/2020 of 21 April 2020, which includes additional support measures to deal with the COVID-19 emergency. For businesses, the measures including the following: The deadline for the tax return and payment for the 2019 tax period is extended to 31 August 2020 (confirms earlier extension); If the tax due for 2019 as above exceeds EUR 300, it may be paid in three equal installments by 31 August, 30 September, and 31 October 2020; The deadlines for advance tax payments for the 2020 period are extended to 30 November and 31 December 2020, with...