This article provides a detailed mapping of the VAT treatments applicable in Italy when using E-INVOICE IT for sending e-invoices.
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: 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_EXEMPTION
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.