IT-R-006:Bollo stamp duty may be required
Fix: Add bollo declaration for exempt invoices over EUR 77.47. Provide the required value in the free validator.
Italian invoices over threshold with no VAT require bollo.
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: Apply Bollo Virtuale?
What is IT-R-006?
IT-R-006 is a warning validation rule defined in the ubl-2.1 specification (ITA national rules). It validates the Note for bollo information element 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: //cbc:Note for bollo information
Why This Error Matters
Stamp duty required on certain exempt documents.
IT-R-006 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
- ·Fails UBL schema validation
- ·Rejected by SDI (Sistema di Interscambio)
- ·Error returned: IT-R-006
- ·Specification: ubl-2.1
How to Fix It
Check threshold
Exempt invoices over EUR 77.47
Add bollo
EUR 2.00 bollo virtuale or fisico
XML Example
Generic example based on the rule's target XPath. Your actual XML structure may differ.
<!-- Incorrect value --> <cbc:Note for bollo information>INVALID</cbc:Note for bollo information>
<!-- Corrected value --> <cbc:Note for bollo information>VALID_VALUE</cbc:Note for bollo information>
Technical Reference
XPath: //cbc:Note for bollo informationCommon Causes
- ·Missing bollo on exempt invoice
- ·Wrong bollo amount
Seeing this in production? The API handles IT-R-006 automatically. See the fix response →
Frequently Asked Questions
Italian invoices over threshold with no VAT require bollo.
Add bollo declaration for exempt invoices over EUR 77.47. Invoice Navigator detects this error and prompts for the required business data before applying a safe fix.
IT-R-006 is a warning that may not always cause rejection, but should be addressed for full compliance.
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Last updated: 3 March 2026
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