Regulatory Alerts2026-02-27
Regulation No. 2019-02 on the Procedures for Feeding and Maintaining the Debtor Registry
The Central Bank of the Republic of San Marino issued Regulation No. 2019-02 to establish the criteria and procedures for the annual formation, publication, and maintenance of the electronic Debtor Registry by the Tax Collection Department. The regulation mandates the publication of debtors with outstanding tax collection notices exceeding €50,000 as of December 31, while excluding those with pending legal appeals, approved payment plans, or settled debts. It further defines the specific information contained in the registry, the conditions for rectification or cancellation of entries, and the protocols for data verification with issuing authorities.
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