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BR-IT-05:Bollo virtuale required for exempt invoices

Italian invoices without VAT above €77.47 require virtual stamp duty (bollo virtuale).

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Why This Error Matters

Stamp duty is legally required for certain VAT-exempt Italian invoices.

How to Fix It

1

Check threshold

VAT-exempt amount > €77.47

2

Add DatiBollo

BolloVirtuale=SI and ImportoBollo=2.00

3

Who pays

Typically buyer, add to description

Code Example

<DatiBollo>
  <BolloVirtuale>SI</BolloVirtuale>
  <ImportoBollo>2.00</ImportoBollo>
</DatiBollo>

Technical Details

XPath: /FatturaElettronica/FatturaElettronicaBody/DatiGenerali/DatiBollo

Common Causes

  • Bollo not applied
  • Wrong amount
  • Threshold not checked

Commonly Seen In

Italian accounting software

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

BR-IT-01

Missing Codice Fiscale

BR-IT-03

Missing Regime Fiscale

Last updated: 18 January 2026

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