Editing San Marino (section)

==== Import tax ====
San Marino does not implement a traditional value-added tax (VAT) system. Instead, it applies a single-stage import tax known as "imposta monofase," levied at a standard rate of 17% on the importation cost of goods. This tax is applied only once at the point of importation and does not extend to services. Under the customs union agreement with the European Union, this import tax is considered equivalent to the EU's VAT system.<ref>{{Cite web |title=EU-San Marino Customs Union {{!}} Access2Markets |url=https://trade.ec.europa.eu/access-to-markets/en/content/eu-san-marino-customs-union |access-date=2025-04-30 |website=trade.ec.europa.eu}}</ref>