Italy: Tax Exemption Reason Code (Invoice Lines)

You can specify Tax Exemption Reason Code on the invoice line level.

For all codes except N3.5, use the TaxExemptionReasonCode element.

For N3.5, use the AdditionalData element.

Details

For all codes except N3.5, use the following element:

Detail	Value
Italian Specification	`2.2.1.14 (Natura)`

For N3.5, use the following elements of the invoice line extension:

Element	Italian Specification	Status
`DataType`	Not Applicable	Optional
`Description`	Not Applicable	Optional
`ReferenceDate`	Not Applicable	Optional

Elements

For all codes except N3.5, use the following element:

Element	Description
`Invoice/InvoiceLine/Item/ClassifiedTaxCategory/TaxExemptionReasonCode`	Specify the code.

For N3.5, use the following elements:

Element	Description
`Invoice/InvoiceLine/UBLExtensions/UBLExtension/InvoiceLineExtension/ AdditionalData/DataType`	The type of data.
`Invoice/InvoiceLine/UBLExtensions/UBLExtension/InvoiceLineExtension/ AdditionalData/Description`	A description.
`Invoice/InvoiceLine/UBLExtensions/UBLExtension/InvoiceLineExtension/ AdditionalData/ReferenceDate`	The date of the reference.

Restrictions

You must the VRBL:IT prefix.
Use one of the following Tax Exemption codes. The prefix has been added:

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)

Examples

The following example is for the N2.1 code:

<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cac:InvoiceLine>
        <!-- Code omitted for clarity -->
        <cac:Item>
            <!-- Code omitted for clarity -->
            <cac:ClassifiedTaxCategory>
                <!-- Code omitted for clarity -->
                <cbc:TaxExemptionReasonCode>VRBL:IT:N2.1</cbc:TaxExemptionReasonCode>
                <!-- Code omitted for clarity -->
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <!-- Code omitted for clarity -->
    </cac:InvoiceLine>
    <!-- Code omitted for clarity -->
</ubl:Invoice>

The following example is for the N3.5 code:

EXAMPLE: N3.5 (dichiarazione d'intento)
<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cac:InvoiceLine>
        <cec:UBLExtensions>
            <cec:UBLExtension>
                <cec:ExtensionContent>
                    <vrbl:InvoiceLineExtension>
                        <vrbl:AdditionalData>
                            <vrbl:DataType>INTENTO</vrbl:DataType>
                            <vrbl:Description>Number of declaration of intent</vrbl:Description>
                            <vrbl:ReferenceDate>2024-04-22</vrbl:ReferenceDate>
                        </vrbl:AdditionalData>
                    </vrbl:InvoiceLineExtension>
                </vrbl:InvoiceLineExtension>                            
            </cec:ExtensionContent>
        </cec:UBLExtension>
    </cac:InvoiceLine>
    <!-- Code omitted for clarity -->
</ubl:Invoice>

Updated about 2 months ago