Use the TaxExemptionReasonCode sub-element of the TaxCategory element and one of the allowed reason codes to specify the reason.

Details

Detail	Value
Italian Specification	`2.1.1.7.7 (Natura)`

Elements

Use the following elements if the Tax Representative is an organization:

Element	Description
`Invoice/AllowanceCharge/AllowanceChargeReasonCode`	Specify `VRBL:IT:ZZZ`.
`Invoice/AllowanceCharge/TaxCategory/TaxExemptionReasonCode`	Specify the reason code.

Restrictions

You must use VRBL:IT:ZZZ as the reason code in the AllowanceChargeReasonCode element.
You must use the VRBL:IT: and one of the following codes in the TaxExemptionReasonCode element.

Code	Description
`VRBL:IT:N1`	Excluded under Article 15 of Presidential Decree 633/72
`VRBL:IT:N2.1`	Not subject to VAT pursuant to Articles 7 to 7-septies of Presidential Decree 633/72
`VRBL:IT:N2.2`	Not subject to VAT - other cases
`VRBL:IT:N3.1`	Non-taxable - exports
`VRBL:IT:N3.2`	Non-taxable - intra-community supplies
`VRBL:IT:N3.3`	Non-taxable - supplies to San Marino
`VRBL:IT:N3.4`	Non-taxable - transactions treated as export sales
`VRBL:IT:N3.5`	Non-taxable - as a result of declarations of intent
`VRBL:IT:N3.6`	Not taxable - other transactions that don't contribute to the determination of ceiling
`VRBL:IT:N4`	Exempt
`VRBL:IT:N5`	Margin regime / VAT not exposed on invoice
`VRBL:IT:N6.1`	Reverse charge - transfer of scrap and of other recyclable materials
`VRBL:IT:N6.2`	Reverse charge - transfer of gold and pure silver
`VRBL:IT:N6.3`	Reverse charge - subcontracting in the construction sector
`VRBL:IT:N6.4`	Reverse charge - transfer of buildings
`VRBL:IT:N6.5`	Reverse charge - transfer of mobile phones
`VRBL:IT:N6.6`	Reverse charge - transfer of electronic products
`VRBL:IT:N6.7`	Reverse charge - provisions in the construction and related sectors
`VRBL:IT:N6.8`	Reverse charge - transactions in the energy sector
`VRBL:IT:N6.9`	Reverse charge - other cases
`VRBL:IT:N7`	VAT paid in other EU countries (telecommunications, tele-broadcasting and electronic services provision pursuant to Art. 7 -series letter f, g, art. 74-series Italian Presidential Decree 633/72)

Example

		<cac:TaxCategory>
			<cbc:ID>E</cbc:ID>
			<!-- Applied Tax Rate (2.1.1.7.5 <AliquotaIVA>) -->
			<cbc:Percent>0.00</cbc:Percent>
			<!-- Tax Exemption Reason Code (2.1.1.7.7 <Natura>) -->
			<cbc:TaxExemptionReasonCode>VRBL:IT:N2.1</cbc:TaxExemptionReasonCode>
			<cac:TaxScheme>
				<cbc:ID>VAT</cbc:ID>
			</cac:TaxScheme>
		</cac:TaxCategory>