BR-IT-05:Bollo virtuale required for exempt invoices
Fix: Add bollo virtuale when applicable. Provide the required value in the free validator.
Italian invoices without VAT above €77.47 require virtual stamp duty (bollo virtuale).
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: Bollo Virtuale Amount
What is BR-IT-05?
BR-IT-05 is a warning validation rule defined in the fatturapa specification (ITA national rules). It validates the DatiBollo element under FatturaElettronicaBody > DatiGenerali in the UBL invoice XML.
The invoice may pass transmission, but this non-compliance can cause problems during tax audits or buyer-side processing.
Target path: XPath: /FatturaElettronica/FatturaElettronicaBody/DatiGenerali/DatiBollo
Why This Error Matters
Stamp duty is legally required for certain VAT-exempt Italian invoices.
BR-IT-05 is a soft failure that can cause issues at the receiving end — tax audits, ERP processing, or VAT reconciliation mismatches.
Validator Behavior
- ·Generates validation warning
- ·Rejected by SDI (Sistema di Interscambio)
- ·Error returned: BR-IT-05
- ·Specification: fatturapa
How to Fix It
Check threshold
VAT-exempt amount > €77.47
Add DatiBollo
BolloVirtuale=SI and ImportoBollo=2.00
Who pays
Typically buyer, add to description
XML Example
Generic example based on the rule's target XPath. Your actual XML structure may differ.
<!-- Triggers validation error --> <DatiBollo></DatiBollo>
<!-- Corrected --> <DatiBollo>VALID_VALUE</DatiBollo>
Technical Reference
XPath: /FatturaElettronica/FatturaElettronicaBody/DatiGenerali/DatiBolloCode Example
<DatiBollo>
<BolloVirtuale>SI</BolloVirtuale>
<ImportoBollo>2.00</ImportoBollo>
</DatiBollo>Common Causes
- ·Bollo not applied
- ·Wrong amount
- ·Threshold not checked
Seeing this in production? The API handles BR-IT-05 automatically. See the fix response →
Commonly Seen In
Frequently Asked Questions
Italian invoices without VAT above €77.47 require virtual stamp duty (bollo virtuale).
Add bollo virtuale when applicable. Invoice Navigator detects this error and prompts for the required business data before applying a safe fix.
BR-IT-05 is a warning that may not always cause rejection, but it indicates a potential compliance issue that should be addressed to ensure full compatibility.
BR-IT-05 requires specific business data to resolve. Invoice Navigator detects the error and guides you through providing the needed information, then applies the fix with full audit documentation.
BR-IT-05 is commonly seen in exports from Italian accounting software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.
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Last updated: 3 March 2026
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