Italy Exempt Reason Codes

Here is a general list of VAT exemption reason codes with their descriptions for Italy.

Code	Description
`N1`	excluded pursuant to Art. 15
`N2.1`	not subject to VAT under the articles from 7 to 7-septies of DPR 633/72
`N2.2`	not subject – other cases
`N3.1`	not taxable - exportations
`N3.2`	not taxable - intra Community transfers
`N3.3`	not taxable - transfers to San Marino
`N3.4`	not taxable - transactions treated as export supplies
`N3.5`	not taxable - for declaration of intent
`N3.6`	not taxable – other transactions that don’t contribute to the determination of ceiling
`N4`	exempt
`N5`	margin regime / VAT not exposed on invoice
`N6`	reverse charge (for transactions in reverse charge or for self invoicing for purchase of extra UE services or for import of goods only in the cases provided for) (this code is no longer permitted to use on invoices emitted from 1 January 2021 )
`N6.1`	reverse charge - transfer of scrap and of other recyclable materials
`N6.2`	reverse charge - transfer of gold and pure silver
`N6.3`	reverse charge - subcontracting in the construction sector
`N6.4`	reverse charge - transfer of buildings
`N6.5`	reverse charge - transfer of mobile phones
`N6.6`	reverse charge - transfer of electronic products
`N6.7`	reverse charge - provisions in the construction and related sectors
`N6.8`	reverse charge - transactions in the energy sector
`N6.9`	reverse charge - other cases
`N7`	VAT paid in other EU countries (telecommunications, tele-broadcasting and electronic services provision pursuant to Art. 7 -sexies letter f, g, art. 74-sexies Italian Presidential Decree 633/72)