IT-R-006:Bollo stamp duty may be required
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.
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: //cbc:Note for bollo information
Why This Error Matters
Stamp duty required on certain exempt documents.
IT-R-006 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
- ·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. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
IT-R-006 is a warning that may not always cause rejection, but should be addressed for full compliance.
Related Errors
Last updated: 27 February 2026
Handle IT-R-006 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.