The fields, the party identifiers, the exact statutory wording for each tax treatment and the EUR rule — each cited to the statute or the tax authority, not a summary of one.
The content Italy's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.
The registration numbers and their formats the Italy rules expect on the invoice.
When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.
Operazione non imponibile — art. 41, D.L. 331/1993 (cessione intracomunitaria)Not subject to VAT — intra-Community supply
Operazione non imponibile — art. 8, D.P.R. 633/1972 (esportazione)Not subject to VAT — export
Operazione non soggetta — art. 7-ter, D.P.R. 633/1972Not subject to Italian VAT — place of supply abroad
IVA non addebitata — operazione non soggetta in Italia (art. 7-bis, D.P.R. 633/1972); IVA all'importazione assolta dall'importatore (art. 67-70)VAT not charged — supply outside the scope of Italian VAT; import VAT is accounted for on importation by the importer (Art. 2(1)(d), 30, 70 and 201, Directive 2006/112/EC).
Art. 21 c. 2 DPR 633/72 lett. a–n; c. 6 annotazioni 'operazione non imponibile/esente/non soggetta', 'inversione contabile', 'autofatturazione'; arrotondamento al centesimo.
Italy requires a structured e-invoice — a plain PDF is not the legal document.
Invoice by Juros-AI builds the Italy e-invoice — FatturaPA XML (SdI) or EN 16931 UBL (Peppol BIS 3.0) — and checks it against the official schema on your own machine before anything is sent. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.
Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.
Invoice