IT-R-003:Natura code required for zero VAT
Fix: This requires user input to resolve. Review the relevant cbc: and cac: elements in your Invoice XML and provide the correct value. (IT-R-003). Provide the required value in the free validator.
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 rejected by Peppol access points and never reaches 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 — the invoice must be corrected and re-sent before it can reach the recipient.
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.
This requires user input to resolve. Review the relevant cbc: and cac: elements in your Invoice XML and provide the correct value. (IT-R-003). Invoice Navigator detects this error and prompts for the required business data before applying a safe fix.
Yes, IT-R-003 is a critical error that will cause invoice rejection. It must be fixed before submission.
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Last updated: 3 March 2026
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