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San Marino · Agentic SaaS development

SaaS Development for Founders in San Marino

From 1 January 2027, San Marino businesses with prior-year revenue of EUR 100,000 or more must invoice each other electronically through the HUB SM platform. For a subscription product billing companies in the Republic, that turns an invoice from a PDF attached to an email into structured data the billing system has to produce correctly every cycle. Add the single-stage monofase tax and customers in Italy, and billing design becomes one of the first engineering decisions.

Curiosive is an Ankara, Türkiye studio that builds SaaS products, with senior engineers reviewing what AI coding agents write. Agents produce the CRUD screens, admin views, migrations and test suites; engineers design tenant isolation, billing and entitlements. The gap between Ankara and the Republic is only one or two hours, so our working day overlaps most of yours all year, and decisions are kept in writing between weekly calls.

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E-invoicing in San Marino: HUB SM from 2027 and Italy since 2022

Delegated Decree No. 133 of 4 September 2026 introduces e-invoicing between San Marino businesses through HUB SM, the platform of the UO Ufficio Tributario. It is optional from 1 October to 31 December 2026 and mandatory from 1 January 2027 for operators with prior-year revenue of EUR 100,000 or more; smaller ones issue paper invoices unless they opt in. The EUR 100 penalty per omitted or late e-invoice applies only from 1 January 2028, and the State, Public Administration and public bodies come in once the Congress of State adopts implementing provisions by regulation. Italy has a separate track: since 1 July 2022, under Delegated Decree No. 147 of 5 August 2021, businesses above the same revenue line e-invoice sales of goods to Italian businesses through the Ufficio Tributario, which forwards them to Italy's Sistema di Interscambio (SdI). Structured invoice records from the first release make a HUB SM export a feature, not a rewrite.

Monofase tax when a San Marino SaaS company sets its prices

The Republic's principal indirect tax is the single-stage monofase tax. As a general rule it applies to goods imported into the Republic and the services connected to them, at an ordinary rate of 17%, with differentiated rates such as 2% or 6% for categories like food and medicines. That general rule does not by itself settle how a subscription sold inside the country is treated, so confirm it with an accountant before pricing goes live, together with how EU VAT applies to a seller established outside the EU. Either way, record each customer's country and business status at sign-up, keep the tax treatment as a field on every invoice rather than a constant in code, and print which rule applied. A rate change is then configuration, not a migration.

Euro pricing, SEPA payments and the SMaC Card in San Marino

The Republic uses the euro as its official currency under a Monetary Convention in force since 2012 and has been part of the Single Euro Payments Area since February 2014, so euro prices and SEPA transfers are the natural base for B2B plans. Italian is the official language, which sets the language of plan names, receipts and dunning emails. One local system matters: under Article 13 of Delegated Decree No. 51 of 21 March 2023, the San Marino Card (SMaC Card) serves as a payment card internal to the Republic and a tool for telematic certification of revenues, and it is used for strong authentication on the Public Administration's online portal: an SMS one-time password sent to a mobile number linked to the user when the card is issued, after in-person identity checks. The decree describes that login for the public portal, so a private product still designs its own second factor.

Accessibility rules that San Marino SaaS products should plan for

The EU Association Agreement was not yet in force on 2 October 2026. When it applies, San Marino must take over the European Accessibility Act (Directive 2019/882), listed in Annex XVIII, along with the Web Accessibility Directive (2016/2102) and the Digital Services Act in Annex XI. Inside the EU, the Accessibility Act covers services provided to consumers after 28 June 2025, including e-commerce, consumer banking services, e-books and dedicated software, and exempts microenterprises providing services from those requirements, meaning fewer than 10 persons and an annual turnover or balance sheet total not exceeding EUR 2 million. A SaaS product with consumer-facing screens is cheaper to build accessible than to fix later. Semantic markup, keyboard paths, labelled forms and contrast checks go into the shared component library, and agents then reuse those components instead of producing new ones that each need auditing.

Multi-tenant SaaS built with AI agents and engineer review

The parts that decide whether a SaaS product can be trusted stay with engineers: the multi-tenant data model and tenant isolation, plan and entitlement logic, and billing webhooks written to be idempotent so a redelivered event is not processed twice. Here that list also covers the invoice records a HUB SM export will read and the tax field on each customer. Around those boundaries, Claude Code or Cursor produces CRUD screens, admin views, migrations and test suites from scoped tasks, and a senior engineer reviews each diff once the agent's checks pass. We built Reveal Software (reveal.software) on Hono, Drizzle ORM and PostgreSQL, PicKey (pickey.ai) with subscription billing, and per-title entitlement for Inspire Film (inspire.film).

Proof

Published project examples

Reveal Software

Reveal Software

Release Coach AI

Release Coach AI

Inspire Film

Inspire Film

Poppin

Poppin

Zing Coach

Zing Coach

ChurchBee

ChurchBee

AI-accelerated development
from$2,000
per month

Senior engineers building your product with AI coding agents: web, mobile, SaaS or browser extension, reviewed before anything ships.

  • Web, mobile, SaaS and browser extensions
  • AI-assisted delivery under senior engineer review
  • Scope and capacity agreed in writing, renews monthly

AI-accelerated development, billed monthly. We confirm scope, capacity and start date in writing before checkout.

Questions

The things people ask before starting.

Is e-invoicing mandatory for SaaS companies in San Marino?

Yes, from 1 January 2027, for invoices between San Marino businesses when the issuer's prior-year revenue was EUR 100,000 or more. Those invoices go through HUB SM. Smaller operators can stay on paper or opt in, and the EUR 100 penalty per omitted or late e-invoice only applies from 1 January 2028.

What indirect tax applies to software sold in San Marino?

The main indirect tax is the single-stage monofase tax, whose general rule targets goods imported into the Republic and connected services at an ordinary 17% rate. Treat how a subscription fits that rule as a point to confirm before launch, and store the tax treatment per customer and per invoice.

Which payment methods should a SaaS product for San Marino support?

Euro pricing with SEPA payments is the sensible base, since the euro is the official currency and the Republic has been in the Single Euro Payments Area since February 2014. The SMaC Card is a payment card internal to the Republic, so check with your payment provider whether it can be accepted before relying on it.

What does it cost to have Curiosive build a SaaS product?

Building starts from $2,000 per month on the studio's single AI-accelerated development offer. A discovery call comes first, then scope and capacity are agreed in writing. There is no long initial contract, a releasable increment arrives every week, and repository, database and hosting accounts are opened in your name, so there is no lock-in.

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How it starts

What happens after you write to us.

  1. 01

    You describe the product

    One paragraph on what you are building, roughly when you need it, and who it is for. No brief, no form with fifteen fields.

  2. 02

    You get a reply within a day

    From the engineer who would do the work, not a sales team. If we are not the right fit we say so, and where possible we point you somewhere better.

  3. 03

    You get a scoped plan

    Scope, price and timeline in writing before anything is committed. You decide with the numbers in front of you.

No long contract to begin, no lock-in to our tooling, and the code is yours from the first commit.

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A short note about the product, the timeline and who it is for is enough to start. You will hear back from the engineer who would do the work, not a sales team.

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Ankara / Türkiye · Working across European and US time zones