San Marino (SM)

Jurisdiction Overview

201 *Are annual accounts available on a public online record (up to 10 €/US$/GBP)? No, company accounts are not always online (up to 10 €/US$).
 Data Date: 2019


Prior to accessing the 'public' registry, the user must enrol with the system through an online form. Only basic information is available online for free. As of October 2019, it was possible to pay at least 15 euro (each querry is 3 euro, but a minimum of 5 have to be purchased) to access accounts or to see an update of company status, address or identity of representatives (but not owners).