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DeFi protocol frontend in San Marino

Operates a web frontend or aggregator that interacts with permissionless smart contracts on behalf of users. May or may not screen users / restrict regions.

Conditional AI-Generated · Unreviewed

DeFi frontend is conditionally permitted in San Marino with a local entity, subject to AML obligations and high licensing burden.

Verdict Details

Permitted
conditional
Local entity required
Yes
Licensing burden
High
Last updated
2026-07-13

AML Obligations

  • Implementing robust Customer Due Diligence (CDD) procedures for all clients (identifying and verifying identity, beneficial ownership) under Decree 120/2019 and BCSM Regulation 2023-01
  • Conducting risk assessments for business relationships and transactions under a risk-based approach (RBA)
  • Implementing comprehensive internal controls, policies, and procedures for AML/CFT
  • Appointing an AML Officer and a Board-level AML Compliance Officer
  • Establishing a Suspicious Transaction Reporting (STR) mechanism and reporting to the Financial Intelligence Agency (AIF)
  • Applying Enhanced Due Diligence (EDD) for higher-risk situations including PEPs, cross-border correspondent relationships, complex/unusual/large transactions, high-risk jurisdictions, and new technologies that favor anonymity
  • Conduct ongoing monitoring of business relationships and transactions, keeping CDD data up to date
  • Identifying beneficial owners (natural persons holding >25% shares/voting rights for legal persons)

Key Restrictions

  • Must be established as a joint-stock company (S.p.A.) or limited liability company (S.r.l.) in San Marino with registered office and effective management in San Marino
  • Minimum share capital of €300,000 if providing services directly to the public and/or holding client funds/virtual assets; BCRA may require higher capital based on risk profile
  • Capital must be fully paid up
  • Fee-taking (e.g., swap fees, frontend fees) likely constitutes providing financial services related to virtual assets, triggering full ODLT/VASP authorization
  • ODLTs are considered 'financial intermediaries' under San Marino AML/CFT law (Decree 120/2019)
  • Geofencing alone is insufficient — full KYC/CDD obligations apply to any entity classified as an ODLT/VASP

Key Risks

  • Regulatory ambiguity: unclear whether a frontend that solely interfaces with permissionless smart contracts without custody or order-matching falls under the ODLT/VASP definition, creating potential classification risk
  • No licensed DLT service providers as of MONEYVAL's July 2022 assessment — regulatory process is still developing with limited precedent
  • Small jurisdiction with discretionary enforcement; the BCRA/BCSM may take an expansive view of what constitutes 'providing other services related to virtual assets'
  • Frontend operators taking fees (swap fees, referral fees) face higher risk of being classified as financial intermediaries subject to full regulation
  • MONEYVAL scrutiny on San Marino's AML/CFT framework may drive aggressive enforcement against unlicensed VASPs including frontend operators

Evidence

This verdict synthesizes the following facts. Each fact links to its primary source(s).

licensing 60% confidence

Law No. 171 of December 17, 2019, "Regulations for Distributed Ledger Technologies and Blockchain for Business" (Legge 171/2019): This law defines DLT, virtual assets, and establishes the framework for Operators in Distributed Ledger Technologies (ODLTs).

licensing 60% confidence

BCRA Circular No. 64 of 15 September 2020, "Disciplining the activities of Operators in Distributed Ledger Technologies": This circular provides detailed implementation rules for Law 171/2019, specifying the requirements for obtaining authorization (registration) as an ODLT.

licensing 60% confidence

BCRA Circular No. 67 of 11 May 2021, "Amendments and additions to Circular No. 64 of 15 September 2020": This circular introduced updates and clarifications to the initial implementing regulations.

licensing 60% confidence

Decree No. 120 of 21 August 2019, "Provisions against money laundering and terrorist financing": This AML/CFT law is applicable to ODLTs and virtual asset service providers (VASPs).

licensing 60% confidence

Providing other services related to virtual assets.

licensing 60% confidence

Participation in and provision of financial services related to an issuer's offer and/or sale of a virtual asset.

licensing 60% confidence

Transferring virtual assets.

licensing 60% confidence

Must be a joint-stock company (Società per Azioni - S.p.A.) or a limited liability company (Società a responsabilità limitata - S.r.l.) established in San Marino.

licensing 60% confidence

Must have its registered office and effective management in San Marino.

licensing 60% confidence

€300,000 for ODLTs providing services directly to the public (including VASPs like exchanges and custody providers) and holding client funds or virtual assets.

licensing 60% confidence

Minimum Share Capital:

licensing 60% confidence

Capital must be fully paid up.

licensing 60% confidence

ODLTs are considered "financial intermediaries" under San Marino's AML/CFT legislation (Decree 120/2019) and are subject to all related obligations.

licensing 60% confidence

Implementing robust Customer Due Diligence (CDD) procedures for all clients (identifying and verifying identity, beneficial ownership).

licensing 60% confidence

Conducting risk assessments for business relationships and transactions.

licensing 60% confidence

Implementing comprehensive internal controls, policies, and procedures for AML/CFT.

licensing 60% confidence

Appointing an AML Officer and a Board-level AML Compliance Officer.

licensing 60% confidence

Establishing a Suspicious Transaction Reporting (STR) mechanism and reporting to the Financial Intelligence Agency (AIF).

aml 60% confidence

Regolamento della Banca Centrale della Repubblica di San Marino n. 2023-01 – "Regolamento in materia di prestatori di servizi relativi ad attività virtuali (VASP)."

aml 60% confidence

Risk-Based Approach (RBA): VASPs must implement a risk-based approach to AML/CFT, meaning they should:

aml 60% confidence

Enhanced Due Diligence (EDD): Apply EDD in higher-risk situations, including but not limited to:

aml 60% confidence

Beneficial Ownership (BO):

aml 60% confidence

Identify the beneficial owner(s) (natural person(s) who ultimately own or control the customer and/or the natural person on whose behalf a transaction is being conducted).

enforcement 60% confidence

No Licensed DLT Service Providers (as of last major assessment): A key finding from the MONEYVAL (Council of Europe anti-money laundering body) "Fifth Round Mutual Evaluation Report on San Marino" published in July 2022 stated:

enforcement 60% confidence

MONEYVAL Report (July 2022):

Verdict Attribution

Source:
AI-Generated · Unreviewed
AI synthesized:
2026-07-13 (deepseek-chat)
Last updated:
2026-07-13
Confidence:
medium

This verdict was produced by an AI model from the underlying facts. Confirm with counsel before relying on it for material decisions.

Conditional — a DeFi protocol frontend serving San Marino residents would likely be classified as an ODLT/VASP requiring full authorization as a San Marino-incorporated S.p.A. or S.r.l. with minimum €300,000 capital, comprehensive AML/CDD obligations, and BCRA/BCSM supervision, but regulatory classification of non-custodial frontends remains somewhat ambiguous with no licensed precedent as of 2022.

Questions this verdict aims to answer

  • Is operating the frontend a regulated activity even if the protocol is decentralized?
  • What geofencing or KYC obligations apply?
  • Does fee-taking change classification?