IT-R-003:Natura code required for zero VAT
Italian invoices with zero VAT must specify Natura code.
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: Natura Code
What is IT-R-003?
IT-R-003 is a fatal validation rule defined in the CIUS-IT (Italy) specification (ITA national rules). It validates the TaxExemptionReasonCode element under TaxCategory in the UBL invoice XML.
When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.
Target path: XPath: //cac:TaxCategory/cbc:TaxExemptionReasonCode
Why This Error Matters
Invoice will be rejected by Italian validation. City is required in seller address.
IT-R-003 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.
Validator Behavior
- ·Causes invoice rejection
- ·Rejected by SDI (Sistema di Interscambio)
- ·Error returned: IT-R-003
- ·Specification: CIUS-IT (Italy)
How to Fix It
Determine reason
Why VAT is zero (exempt, reverse charge, etc.)
Add Natura code
N1=Exempt, N2=Not subject, N3=Non-taxable, etc.
Before / After
<Invoice> <!-- Issue: Italian invoices with zero VAT must specify Natura code (exe --> </Invoice>
<Invoice> <!-- Issue resolved per CIUS-IT (Italy) --> </Invoice>
Technical Reference
XPath: //cac:TaxCategory/cbc:TaxExemptionReasonCodeCommon Causes
- ·City field missing from address
- ·Address incomplete
- ·City not mapped in export
- ·Company master data missing city
- ·Address structured incorrectly
Seeing this in production? The API handles IT-R-003 automatically. See the fix response →
Frequently Asked Questions
Italian invoices with zero VAT must specify Natura code.
Add Natura code (N1-N7) for zero VAT transactions. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, IT-R-003 is a critical error that will cause invoice rejection. It must be fixed before submission.
Related Errors
Last updated: 27 February 2026
Handle IT-R-003 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.