BR-IT-05:Bollo virtuale required for exempt invoices
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.
This is a soft validation failure. The invoice may pass initial transmission, but non-compliant values in this field can cause problems during tax audits, buyer-side processing, or downstream VAT reconciliation.
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. The invoice may pass initial validation, but the non-compliant field can cause issues at the receiving end — tax authorities may flag it during audits, buyer ERP systems may fail to process it, or VAT reconciliation may produce mismatches. Fixing warnings before they accumulate prevents larger compliance gaps.
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. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
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.
Many instances of BR-IT-05 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including bollo virtuale required for exempt invoices.
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.
Related Errors
Last updated: 18 January 2026
Handle BR-IT-05 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.