VAT rate

A-Cube can not decide which is the right VAT rate to apply to your products or services. This information is provided

By Stripe in case you manage your invoices with Stripe or you use Stripe Tax.
Directly by you, using metadata linked to Payment Intents.

Stripe Invoice

The VAT rate applied to each invoice line item is extracted from the Stripe Invoice object.

In case no VAT rate is found, the default VAT rate is used, and it is unbundled from the line item amount.

Stripe Payments

The VAT rate applied to each payment is extracted from the Stripe Payment object. The VAT rate must be provided by you by using metadata.

In case no VAT rate is found, the default VAT rate is used, and it is unbundled from the line item amount.

Zero VAT rate

When the VAT rate is zero then it's mandatory to specify the reason, through a code named Natura.The Natura field is calculated automatically by A-Cube e-invoicing App based on some information about the customer and your settings. The codes that are automatically managed are:

on creating an invoice:
- N2.1 No VAT for artt. da 7 a 7-septies DPR 633/72
- N2.2 No VAT for other reasons
- N3.1 No VAT for export
- N3.2 No VAT for export inside EU
on creating a receipt:
- N2 in case you set RF19 as tax regime in your company settings

Goods and services

In case you are selling an item with a product nature different from the one selected in the app settings, you can specify a custom value for each one of your products.

To do so, you need to set a metadata named product_nature with one of the following values:

goods for goods products
services for services products

The case of characters is important, make sure to use lowercase letters as shown above, both for the metadata key and its value.

"Natura" metadata

You also have the option to specify a custom code for the Natura field, by associating it to the product metadata you are selling. This can be done by setting a metadata named natura_iva with the desired code as its value.

If you specify a value, it will be used instead of the automatically calculated one.

Below is a list of codes that can be utilized in the natura_iva metadata field.

Code	Description	Invoice	Receipt
N1	escluse ex art. 15 del DPR 633/72	X	X
N2	non soggette		X
N2.1	non soggette ad IVA ai sensi degli artt. da 7 a 7-septies del DPR 633/72	X
N2.2	non soggette - altri casi	X
N3	non imponibili		X
N3.1	non imponibili - esportazioni	X
N3.2	non imponibili - cessioni intracomunitarie	X
N3.3	non imponibili - cessioni verso San Marino	X
N3.4	non imponibili - operazioni assimilate alle cessioni all'esportazione	X
N3.5	non imponibili - a seguito di dichiarazioni d'intento	X
N3.6	non imponibili - altre operazioni che non concorrono alla formazione del plafond	X
N4	esenti	X	X
N5	regime del margine / IVA non esposta in fattura	X	X
N6	operazione non IVA		X
N6.1	inversione contabile - cessione di rottami e altri materiali di recupero	X
N6.2	inversione contabile - cessione di oro e argento ai sensi della legge 7/2000 nonché di oreficeria usata ad OPO	X
N6.3	inversione contabile - subappalto nel settore edile	X
N6.4	inversione contabile - cessione di fabbricati	X
N6.5	inversione contabile - cessione di telefoni cellulari	X
N6.6	inversione contabile - cessione di prodotti elettronici	X
N6.7	inversione contabile - prestazioni comparto edile e settori connessi	X
N6.8	inversione contabile - operazioni settore energetico	X
N6.9	inversione contabile - altri casi	X
N7	IVA assolta in altro stato UE (prestazione di servizi di telecomunicazioni, tele-radiodiffusione ed elettronici ex art. 7-octies, comma 1 lett. a, b, art. 74-sexies DPR 633/72)	X