This article provides a detailed mapping of VAT rates and VAT treatments applicable in Italy when using SIGN IT, including exemptions and cases outside the scope of VAT.
VAT_RATE
|
| Typical use cases |
|---|---|---|
| 22% | Default rate for anything not expressly reduced |
| 10% | Tourism/hospitality, restaurants, construction works, domestic energy, some foods and pharmaceuticals |
| 5% | Certain social/care services, some essential goods, works of art |
| 4% | Staple foods, books and newspapers, first homes, aids for the disabled |
Note: the
percentage value is internally pre-validated against the code value. In case of a mismatch between the provided value and the expected one (e.g. "STANDARD" with "10%" instead of "22%"), the record gets the state "REJECTED" with a validation error. Example: Validation error: invalid entries. Reasons: invalid rate percentage '10.00%' for code STANDARD, expected '22.00%'
VAT_EXEMPTION
| Natura Code | Description |
|---|---|---|
| N1 | Excluded ex art. 15 DPR 633/72 (Escluse ex art. 15 DPR 633/72) |
| N2 | Not subject (Non soggette) |
| N3 | Not taxable (Non imponibili) |
| N4 | Exempt (Esenti) |
| N5 | Marginal scheme (Regime del margine) |
| N6 | Other (Altro non IVA) |
Note: The AdE's "Documento Commerciale Online" web procedure on which SIGN IT lite is based only accepts generic Natura codes (N1, N2, N3, N4, N5, N6) and does not support sub-codes (N2.1, N2.2, N3.1, etc.). For each
VAT_EXEMPTION entry, the generic Natura code must therefore be used (e.g. N2, N3).