Exchange simplified invoices for a full invoice
A new operation issues a full invoice in exchange for simplified invoices when the customer asks for one with their details. With VeriFactu it is now recorded as F3.
When a customer who paid with a simplified invoice asks for an invoice with their details, POST /v1/companies/{company_id}/invoices/simplified-exchanges issues a STANDARD invoice with the lines of up to 50 simplified invoices and the recipient you send. It is not a corrective invoice: it documents the same operations again, identifying the customer.
The new invoice lists the ones it replaces in replaced_invoice_ids, and each simplified invoice becomes VOIDED with the new void_cause value EXCHANGED, in the same act. The exchange invoice cannot be voided afterwards; if it is wrong, correct it with a corrective invoice.
When the invoice would be recorded with VeriFactu, the request answered 422 SIMPLIFIED_EXCHANGE_NOT_RECORDABLE and nothing was issued.
Update: with VeriFactu the exchange invoice is now issued and recorded as F3, and SIMPLIFIED_EXCHANGE_NOT_RECORDABLE only names a simplified invoice issued without VeriFactu. An F3 exchange invoice cannot be corrected yet. See Simplified invoice exchanges are recorded with VeriFactu.
What else changed
- Rejections:
422 EXCHANGE_REQUIRES_SIMPLIFIEDwhen an id is not a simplified invoice;422 SIMPLIFIED_NOT_EXCHANGEABLEwhen it is not issued, or was already voided, exchanged or corrected; voiding the exchange invoice answers422 EXCHANGE_INVOICE_NOT_VOIDABLE. - If you read
void_causewith a strict enum, addEXCHANGED;replaced_invoice_idsis a new optional field on every invoice response.
Endpoints
- POST/v1/companies/{company_id}/invoices/simplified-exchangesNew: a full invoice in exchange for simplified invoices
Where to go next
Series by type, and what AEAT would reject is refused before numbering
A series numbers only its own type, and an invoice AEAT would reject answers `422` before a number is used. Zero-total invoices are accepted and issued paid.
Tax rates are judged by the operation date and the withholding by the issuer
Temporary VAT and surcharge rates only on operations of their period, `0.625` becomes `0.62`, companies cannot withhold individuals' IRPF rates, and some regime keys are refused.