---
updatedAt: 2026-06-29T08:50:02.000Z
---

# Italy (FatturaPA): Tax Exemption Reason

You can specify a free text description for a tax exemption.

Use the `TaxExemptionReason` sub-element of the [TaxCategory](https://developer.vertexinc.com/einvoicing/docs/tax-category) to specify this description.

# Details

| Detail                    | Value                            |
| :------------------------ | :------------------------------- |
| **Italian Specification** | `2.2.2.8 (RiferimentoNormativo)` |

# Element

| Element                                                       | Description              |
| :------------------------------------------------------------ | :----------------------- |
| `Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReason` | Specify the description. |

# Example

```xml
<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cac:TaxTotal>
        <!-- Code omitted for clarity -->
        <cac:TaxSubtotal>
            <cac:TaxCategory>
                <!-- Code omitted for clarity -->
                <cbc:TaxExemptionReason>free text description</cbc:TaxExemptionReason>
                <!-- Code omitted for clarity -->
            </cac:TaxCategory>
            <!-- Code omitted for clarity -->
        </cac:TaxSubtotal>
        <!-- Code omitted for clarity -->
    </cac:TaxTotal>
    <!-- Code omitted for clarity -->
</ubl:Invoice>
```