Filter by transaction type
| Transaction Scenario | Internal VAT Code | SDI Natura Code | VAT Shown on Invoice? | Practical Notes | Recommended Invoice Wording (English) | Recommended Invoice Wording (Italian) |
|---|---|---|---|---|---|---|
| Italy – Domestic taxable supply (services) (B2B/B2C) | IT_22 / IT_10 / IT_5 / IT_4 | — | Yes – Italian VAT charged | Complete VAT rate and VAT amount fields. Natura must be empty. | VAT charged pursuant to Italian VAT Law (DPR 633/1972), Art. 1. | Operazione imponibile IVA (aliquota XX%). |
| Italy – Domestic taxable supply (goods) (B2B/B2C) | IT_22 / IT_10 / IT_5 / IT_4 | — | Yes – Italian VAT charged | Complete VAT rate and VAT amount fields. Natura must be empty. | VAT charged pursuant to Italian VAT Law (DPR 633/1972), Art. 1. | Operazione imponibile IVA (aliquota XX%). |
| Italy – Exempt transaction (typically services) | IT_EXEMPT | N4 | No | Only use where the exemption strictly applies (Art. 10 categories). | VAT-exempt transaction pursuant to Art. 10 DPR 633/1972. | Operazione esente IVA ai sensi dell’art. 10 DPR 633/1972. |
| Italy – Domestic reverse charge (typically services/sectors) | IT_RC | N6.x / N6.9 | No | Select the correct N6 subcode, or use N6.9 for other cases. | Reverse charge applies pursuant to Art. 17 DPR 633/1972. | Operazione soggetta a inversione contabile (reverse charge) ai sensi dell’art. 17 DPR 633/1972. |
| Italy – Amounts excluded under Art. 15 | IT_ART15 | N1 | No | Typically disbursements paid in the name and on behalf of the client (Art. 15 conditions must be met). | Amounts excluded from VAT pursuant to Art. 15 DPR 633/1972. | Somme escluse da IVA ai sensi dell’art. 15 DPR 633/1972. |
| EU – B2B services (general rule) | EU_B2B_SERV | N2.1 | No | Customer VAT number required and should be VIES validated. | Supply of services outside the scope of Italian VAT pursuant to Art. 7-ter DPR 633/1972. Reverse charge applies. | Operazione non soggetta a IVA ai sensi dell’art. 7-ter DPR 633/1972 – inversione contabile a carico del committente. |
| EU – Intra-Community supply of goods (B2B) | EU_B2B_GOODS | N3.2 | No | Proof of transport required; customer VAT ID required/validated. | Intra-Community supply of goods – VAT not chargeable pursuant to Art. 41 DL 331/1993. | Operazione non imponibile – cessione intracomunitaria (art. 41 DL 331/1993). |
| EU – Distance sale of goods (OSS regime) | EU_B2C_OSS_GOODS | — | Yes – VAT at destination country rate | Natura not required if VAT is shown (VAT rate/amount must be populated). | VAT applied in the Member State of destination under the OSS regime (if applicable). | IVA applicata secondo il Paese di destinazione – regime OSS (se applicabile). |
| EU – Digital services (TTE) B2C – VAT paid in other EU State | EU_B2C_TTE | N7 | No (Italy) | N7 is specific for TTE services where VAT is due/paid in another EU Member State under OSS/MOSS. | VAT accounted for in another EU Member State under OSS/MOSS scheme. | IVA assolta in altro Stato UE (servizi TTE) – regime OSS/MOSS ove applicabile. |
| Non-EU – Export of goods | EX_GOODS | N3.1 | No | Customs export evidence required (e.g., MRN / proof of exit). | Export of goods – VAT not chargeable pursuant to Art. 8 DPR 633/1972. | Operazione non imponibile – esportazione (art. 8 DPR 633/1972). |
| Non-EU – B2B services (general rule) | EX_B2B_SERV | N2.1 | No | Confirm customer qualifies as a taxable person (best effort / documentation). | Supply of services outside the scope of Italian VAT pursuant to Art. 7-ter DPR 633/1972. | Operazione non soggetta a IVA ai sensi dell’art. 7-ter DPR 633/1972. |
| Outside scope – Other cases | OUT_SCOPE | N2.2 | No | Used where the transaction is not territorially relevant in Italy (cite the applicable rule). | Transaction outside the scope of Italian VAT (refer to applicable provision). | Operazione fuori campo IVA / non soggetta – (indicare riferimento normativo applicabile). |
| Margin scheme / VAT not shown | MARGIN | N5 | No | Used for margin schemes (second-hand goods, travel agents, etc.) where applicable. | Margin scheme – VAT not shown on invoice pursuant to applicable Italian VAT provisions. | Regime del margine / IVA non esposta in fattura (indicare riferimento del regime applicato). |