Italy: Social Security Tax Exemption Reason
If a tax exemption exists for a social security allowance, you must specify the reason for the exemption.
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 theAllowanceChargeReasonCode
element. - You must use the
VRBL:IT:
and one of the following codes in theTaxExemptionReasonCode
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>
Updated about 1 month ago