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 > STANDARD = Italian 22%
VAT_RATE > REDUCED_1 = Italian 10%
VAT_RATE > REDUCED_2 = Italian 5%
VAT_RATE > REDUCED_3 = Italian 4%
VAT_EXEMPTION > NOT_SUBJECT = Italian N2: Non soggette
VAT_EXEMPTION > NOT_TAXABLE = Italian N3: Non imponibili
VAT_EXEMPTION > CAUSE_1 = Italian N1: Escluse ex art. 15
VAT_EXEMPTION > CAUSE_2 = Italian N4: Esenti
VAT_EXEMPTION > CAUSE_3 = Italian N5: Regime del margine
VAT_EXEMPTION > CAUSE_4 = Italian N6: 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 all
VAT_EXEMPTION transactions, the generic Natura code must therefore be used (e.g. N2, N3).