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
`N6.1`	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)