This article provides a detailed mapping of VAT rates and exemptions applicable in Italy when using E-INVOICE IT.
VAT rates
|
| 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: Currently, the code is not cross-validated against the percentage. The applied VAT treatment is determined solely by the
percentage field, not by the code field.
VAT exemptions
Natura codes are the official exemption codes required by the Italian tax authority (Agenzia delle Entrate) for FatturaPA invoices, tied to specific articles of the Italian VAT law.
| Natura code | Description |
|---|---|---|
| N1 | Excluded ex art. 15 DPR 633/72 (Escluse ex art. 15 DPR 633/72) |
| N2.1 | Not subject to VAT under arts. 7–7-septies DPR 633/72 (Non soggette ad IVA ai sensi degli artt. da 7 a 7-septies del DPR 633/72) |
| N2.2 | Not subject - other cases (Non soggette - altri casi) |
| N3.1 | Not taxable - exportations (Non imponibili - esportazioni) |
| N3.2 | Not taxable - intra-Community transfers (Non imponibili - cessioni intracomunitarie) |
| N3.3 | Not taxable - transfers to San Marino (Non imponibili - cessioni verso San Marino) |
| N3.4 | Not taxable - transactions treated as export supplies (Non imponibili - operazioni assimilate alle cessioni all'esportazione) |
| N3.5 | Not taxable - declaration of intent (Non imponibili - a seguito di dichiarazioni d'intento) |
| N3.6 | Not taxable - other, non-plafond-forming transactions (Non imponibili - altre operazioni che non concorrono alla formazione del plafond) |
| N4 | Exempt (Esenti) |
| N5 | Marginal scheme (Regime del margine) |
| N6.1 | Reverse charge - transfer of scrap and other recyclable materials (Inversione contabile — cessione di rottami) |
| N6.2 | Reverse charge - transfer of gold and silver (L. 7/2000), used jewelry to OPO (Inversione contabile - cessione di oro e argento ai sensi della legge 7/2000 nonché di oreficeria usata ad OPO) |
| N6.3 | Reverse charge - subcontracting in the construction sector (Inversione contabile — subappalto nel settore edile) |
| N6.4 | Reverse charge - transfer of buildings (Inversione contabile — cessione di fabbricati) |
| N6.5 | Reverse charge - transfer of mobile phones (Inversione contabile — cessione di telefoni cellulari) |
| N6.6 | Reverse charge - transfer of electronic products (Inversione contabile — cessione di prodotti elettronici) |
| N6.7 | Reverse charge - provisions in the construction and related sectors (Inversione contabile — prestazioni comparto edile e settori connessi) |
| N6.8 | Reverse charge - transactions in the energy sector (Inversione contabile — operazioni settore energetico) |
| N6.9 | Reverse charge - other cases (Inversione contabile — altri casi) |
| N7 | VAT paid in another EU country (IVA assolta in altro stato UE) |
Note: VAT validation on the document only checks that
totals.vat (amount, exclusive, inclusive) matches the amount recalculated from entries[]. Any discrepancy raises a non-blocking warning, as the transmitted document always uses the recalculated value, not the declared totals.vat.