Since the establishment of official relations in 1983, San Marino has concluded three main agreements with the EU, i.e. on customs cooperation, on taxation of savings income and a monetary agreement.
Concluded in 1991, the Cooperation and Customs Union Agreement established a customs union between the Republic of San Marino and the then European Economic Community, setting the basis for extensive cooperation in various fields.
The Agreement, signed in 1991, entered into force in its complete form (customs union and cooperation) only in 2002. Meanwhile, the Customs Union was implemented through the Interim Agreement, which ceased to have effect in 2002 (find the agreement at the end of this page).
Agreement
1991 - Agreement on Cooperation and Customs Union between the European Economic Community and the Republic of San Marino - Declarations (entered into force on 1 April 2002)
Protocols to the Agreement
2013 - Protocol to the Agreement on Cooperation and Customs Union between the European Community and its Member States, of the one part, and the Republic of San Marino, of the other part, regarding the Republic of Croatia’s participation as a contracting party following its accession to the European Union (provisionally enforced since 1 July 2013)
2007 - Protocol to the Agreement on Cooperation and Customs Union regarding the participation, as contracting parties, of the Republic of Bulgaria and Romania, following their accession to the European Union (entered into force on 1 February 2008)
2005 - Protocol to the Agreement on Cooperation and Customs Union between the European Economic Community and the Republic of San Marino, regarding the participation, as contracting parties, of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic, pursuant to their accession to the European Union (entered into force on 1 August 2005)
1997 - Protocol to the Agreement on Cooperation and Customs Union between the European Economic Community and the Republic of San Marino consequent upon the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the European Union - Final Act - Information relating to the entry into force of the Agreement on Customs Union and Cooperation between the European Economic Community and the Republic of San Marino and of the Protocol to the Agreement on Cooperation and Customs Union between the European Economic Community and the Republic of San Marino consequent upon the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the European Union - Joint Declarations (entered into force on 1 April 2002)
Decisions of the EEC-SM Cooperation Committee
2020 - Decision No 1/2020 of the EU - San Marino Cooperation Committee of 28 May 2020 concerning the applicable provisions on organic production and labelling of organic products, and arrangements for imports of organic products adopted under the Agreement on Cooperation and Customs Union between the European Community and its Member States, of the one part, and the Republic of San Marino, of the other part
2010 - ‘Omnibus’ Decision No 1/2010 of the EU-San Marino Cooperation Committee of 29 March 2010 establishing various implementing measures for the Agreement on Cooperation and Customs Union between the European Economic Community and the Republic of San Marino
According to the Monetary Agreement, the Republic of San Marino is entitled to use the euro as its official currency and grants legal tender status to euro banknotes and coins in the territory of San Marino. The Agreement also ensures that the rules of the European Union in the field of banknotes and coins denominated in euro, including those on the protection against counterfeiting, are applicable in San Marino territory.
This Agreement has repealed the preceding one of 29 November 2000, concluded between the Italian Republic, on behalf of the European Community, and the Republic of San Marino, which gave the latter the right to use the euro as its official currency starting from 1 January 1999.
Agreement
2012 - Monetary Agreement between the European Union and the Republic of San Marino (entered into force on 1 September 2012)
Updates to the Monetary Agreement
2023 - Decision adopted by the Commission on 15 febbraio 2023 amending the Annex to the Monetary Agreement between the European Union and the Republic of San Marino
2022 - Decision adopted by the Commission on 15 march 2022 amending the Annex to the Monetary Agreement between the European Union and the Republic of San Marino
2021 - Decision adopted by the Commission on 5 february 2021 amending the Annex to the Monetary Agreement between the European Union and the Republic of San Marino
2020 - Decision adopted by the Commission on 23 january 2020 amending the Annex to the Monetary Agreement between the European Union and the Republic of San Marino
2019 - Decision adopted by the Commission on 27 march 2019 amending the Annex to the Monetary Agreement between the European Union and the Republic of San Marino
2018 - Decision adopted by the Commission on 22 march 2018 amending the Annex to the Monetary Agreement between the European Union and the Republic of San Marino
2017 - Decision adopted by the Commission on 24 january 2017 amending the Annex to the Monetary Agreement between the European Union and the Republic of San Marino
2016 - Decision adopted by the Commission on 16 june 2016 amending the Annex to the Monetary Agreement between the European Union and the Republic of San Marino
2015 - Decision adopted by the Commission on 27 march 2015 amending the Annex to the Monetary Agreement between the European Union and the Republic of San Marino
2014 - Decision adopted by the Commission on 6 march 2014 amending the Annex to the Monetary Agreement between the European Union and the Republic of San Marino
A first Agreement, signed in 2004, committed San Marino to apply measures equivalent to those laid down in Directive 2003/48 in relation to interest payments paid in the Republic of San Marino in favour of persons resident in an EU member State.
Upon request of the EU, the Agreement was renegotiated and replaced by a Protocol amending it, which implements the OECD Global Standard on Automatic Exchange of Financial Account Information.
Agreement
2004 - Agreement on the taxation of savings income in the form of interest payments, establishing measures equivalent to those laid down in Directive 2003/48/EC (it ceased to have effect)
Amending Protocol
2015 - Amending Protocol to the Agreement between the European Community and the Republic of San Marino providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (entered into force on 1 June 2016)
Agreement
1992 - Interim Agreement on Trade and Customs Union between the European Economic Community and the Republic of San Marino - Joint Declaration - Declaration by the Community (Agreement superseded by the entry into force of the Agreement on Cooperation and Customs Union) (entered into force on 1 December 1992, it ceased to have effect on 31 March 2002)
Decisions of the EEC-SM Cooperation Committee
2002 - Decision No 1/2002 of the EC-SAN MARINO Cooperation Committee of 22 March 2002 amending Decision No 4/92 of the EEC-San Marino Cooperation Committee concerning certain methods of administrative cooperation for the implementation of the Interim Agreement and the procedure for forwarding goods to the Republic of San Marino
2000 - Decision No 2/2000 of the EC-San Marino Cooperation Committee of 12 December 2000 amending the list of customs offices referred to in Article 7(1)(a) of the Interim Agreement on Trade and Customs Union between the European Economic Community and the Republic of San Marino
2000 - Decision No 1/2000 Of the EC-San Marino Cooperation Committee of 7 March 2000 amending Decision No 1/93 adopting the procedures for making available to the San Marino Exchequer the import duties collected by the Community on behalf of the Republic of San Marino and the Annex to Decision No 2/96 applying Article 1(a) and (b) of Decision No 1/93
1996 - Decision No 2/96 of the EC-San Marino Cooperation Committee of 20 June 1996 applying Article 1 (a) and (b) of Decision No 1/93 adopting the procedures for making available to the San Marino Exchequer the import duties collected by the Community on behalf of the Republic of San Marino
1996 - Decision No 1/96 of the EC-San Marino Cooperation Committee of 20 June 1996 amending Decision No 1/93 adopting the procedures for making available to the San Marino Exchequer the import duties collected by the Community on behalf of the Republic of San Marino
1995 - Decision No 1/95 of the EC-San Marino Cooperation Committee of 6 October 1995 amending the list of customs offices referred to in Article 7 (1) (a) of the Interim Agreement on Trade and Customs Union between the European Economic Community and the Republic of San Marino
1994 - Decision No 1/94 of the EEC-San Marino Cooperation Committee of 28 June 1994 on Community veterinary regulations to be adopted by the Republic of San Marino
1993 - Decision No 1/93 of the EEC-San Marino Cooperation Committee of 27 July 1993 adopting the procedures for making available to the San Marino Exchequer the import duties collected by the Community on behalf of the Republic of San Marino
1993 - Joint Declaration on Article 6 of Decision No 3/92
1992 - Decision No 4/92 of the EEC-San Marino Cooperation Committee of 22 December 1992 concerning certain methods of administrative cooperation for implementation of the Interim Agreement and the procedure for forwarding goods to the Republic of San Marino
1992 - Decision No 3/92 of the EEC-San Marino Cooperation Committee of 22 December 1992 on the arrangements for the provision of mutual assistance pursuant to Article 13 of the Agreement between the Community and the Republic of San Marino
1992 - Decision No 2/92 of the EEC-San Marino Cooperation Committee of 22 December 1992 on the laws, regulations and administrative provisions applicable to customs matters in the Community to be adopted by the Republic of San Marino