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 2 months ago