Invoice contents
What every invoice has to say: when one is due, who the parties are, how operations and taxes are shown, and the mentions some operations require.
The content of an invoice is fixed by law, and much of it comes from data you send: the recipient, the lines and how each line is classified. BeeL. fills in the issuer's data and computes the taxes; these rules say what the rest must contain.
25 rules: 22 from the law, 2 AEAT criteria, 1 BeeL. rule. How to read a rule.
Every operation of the business is invoiced, exempt ones included
Issue an invoice, full or simplified, for every supply of goods or services the business makes, including operations that are not subject to VAT or are exempt, except where the invoicing regulation says one is not needed.
- Why
- A missing invoice is a breach of the invoicing obligation in itself, whatever tax it would have carried.
- Responsibility
- Responsibility: the issuing business.
- Applies to
- Every supply of goods or services made in the course of business.
Legal basisRD 1619/2012 (Reglamento de facturación), art. 2.1
«los empresarios o profesionales están obligados a expedir factura y copia de esta por las entregas de bienes y prestaciones de servicios que realicen en el desarrollo de su actividad, incluidas las no sujetas y las sujetas pero exentas del Impuesto»Leaving a course taught to a customer out of the books because it is exempt from VAT.
Invoicing the course with a line classified as exempt, so the invoice states the exemption.
Explained inTax classification per line › The four families
A business customer always gets an invoice, identifying it when asked
When the recipient is a business or professional acting as such, or asks for an invoice to exercise a tax right, the operation is always invoiced. When that recipient asks for it, the invoice carries its NIF and address and shows the tax separately: a full invoice, or a simplified one completed with those details. In BeeL., that is a standard invoice (SIM-006).
- Why
- Without an invoice the issuer breaches its invoicing obligation, and without the recipient's details and the tax shown apart the customer cannot deduct the VAT.
- Responsibility
- Responsibility: the issuing business.
- Applies to
- Types
STANDARDSIMPLIFIEDThe recipient is a business or professional acting as such, or asks for an invoice to exercise a tax right.
Legal basisRD 1619/2012 (Reglamento de facturación), art. 2.2.a) · RD 1619/2012 (Reglamento de facturación), art. 7.2
«Aquellas en las que el destinatario sea un empresario o profesional que actúe como tal, con independencia del régimen de tributación al que se encuentre acogido el empresario o profesional que realice la operación, así como cualesquiera otras en las que el destinatario así lo exija para el ejercicio de cualquier derecho de naturaleza tributaria.»«cuando el destinatario de la operación sea un empresario o profesional y así lo exija, el expedidor de la factura simplificada deberá hacer constar, además, los siguientes datos: a) Número de Identificación Fiscal atribuido por la Administración tributaria española o, en su caso, por la de otro Estado miembro de la Unión Europea, así como el domicilio del destinatario de las operaciones. b) La cuota tributaria que, en su caso, se repercuta, que deberá consignarse por separado.»Selling to a company at the counter and refusing to put its NIF and address on the invoice when it asks for them.
Issuing the invoice with the company's legal name, NIF and address; in BeeL., as a STANDARD invoice (SIM-006).
A full invoice names both parties by their legal name
A full invoice shows the full name or legal name of the issuer and of the recipient. Send the recipient's legal_name, not a trade name; BeeL. takes the issuer's from the company's tax profile and, while that profile is incomplete, refuses to issue with EMISSION_NOT_READY, listing PROFILE_INCOMPLETE among its blockers.
- Why
- The legal name is what identifies each party for tax purposes; a trade name alone does not.
- Responsibility
- Checked by the API: a request that breaks it is rejected with the error codes listed.
- Applies to
- Types
STANDARDCORRECTIVEOperationscreateCompanyInvoiceissueCompanyInvoice - Error codes
RECIPIENT_FISCAL_NAME_REQUIRED422,EMISSION_NOT_READY422,PROFILE_INCOMPLETE
Legal basisRD 1619/2012 (Reglamento de facturación), art. 6.1.c)
«Nombre y apellidos, razón o denominación social completa, tanto del obligado a expedir factura como del destinatario de las operaciones.»Sending only the shop name the customer trades under.
{ "recipient": { "trade_name": "Café Central", "nif": "B12345674", "address": { "street": "Calle Mayor 1", "postal_code": "28013", "city": "Madrid", "province": "Madrid" } } }Sending the legal name as registered, with the trade name as an extra.
{ "recipient": { "legal_name": "Cafeterías Centrales SL", "trade_name": "Café Central", "nif": "B12345674", "address": { "street": "Calle Mayor 1", "postal_code": "28013", "city": "Madrid", "province": "Madrid" } } }Every invoice shows the issuer's NIF
Every invoice carries the NIF the issuer operates with. BeeL. takes it from the issuing company's profile: without it no invoice is created or issued (COMPANY_NIF_MISSING), whatever the path (API, dashboard, recurring invoice, payment integration), and VeriFactu cannot be enabled for the company.
- Why
- The issuer's NIF is what AEAT files the invoice and its record under.
- Responsibility
- Checked by the API: a request that breaks it is rejected with the error codes listed.
- Applies to
- Types
STANDARDSIMPLIFIEDCORRECTIVEOperationsupdateCompanyVeriFactuConfigurationcreateCompanyInvoiceissueCompanyInvoice - Error codes
COMPANY_NIF_MISSING
Legal basisRD 1619/2012 (Reglamento de facturación), art. 6.1.d)
«Número de Identificación Fiscal atribuido por la Administración tributaria española o, en su caso, por la de otro Estado miembro de la Unión Europea, con el que ha realizado la operación el obligado a expedir la factura.»Enabling VeriFactu for a company whose NIF was never set in its profile: the API answers COMPANY_NIF_MISSING.
Completing the company's NIF before its first invoice; each NIF issues through its own company.
A full invoice identifies the recipient by NIF
Send the recipient's NIF, or an alternative identifier for a customer without a Spanish NIF, on every standard invoice. The NIF is mandatory by law for exempt intra-EU supplies of goods, reverse-charge operations and operations located in Spain by an issuer established here.
- Why
- Without the recipient's identification the invoice does not meet the legal content, and the customer cannot deduct its VAT.
- Responsibility
- Checked by the API: a request that breaks it is rejected with the error codes listed.
- Applies to
- Types
STANDARDCORRECTIVEOperationscreateCompanyInvoice - Error codes
RECIPIENT_ID_REQUIRED422,EXEMPTION_REQUIRES_RECIPIENT_ID_TYPE400
Legal basisRD 1619/2012 (Reglamento de facturación), art. 6.1.d)
«Asimismo, será obligatoria la consignación del Número de Identificación Fiscal del destinatario en los siguientes casos: 1.º Que se trate de una entrega de bienes destinados a otro Estado miembro que se encuentre exenta conforme al artículo 25 de la Ley del Impuesto. 2.º Que se trate de una operación cuyo destinatario sea el sujeto pasivo del Impuesto correspondiente a aquélla. 3.º Que se trate de operaciones que se entiendan realizadas en el territorio de aplicación del Impuesto y el empresario o profesional obligado a la expedición de la factura haya de considerarse establecido en dicho territorio.»Creating a standard invoice for a Spanish company with only its name and address: it is rejected with RECIPIENT_ID_REQUIRED.
Sending the company's NIF with its legal name and address.
{ "type": "STANDARD", "recipient": { "legal_name": "Cafeterías Centrales SL", "nif": "B12345674", "address": { "street": "Calle Mayor 1", "postal_code": "28013", "city": "Madrid", "province": "Madrid" } } }A full invoice shows the address of both parties
A full invoice shows the address of the issuer and of the recipient. Send the recipient's fiscal address, on a recipient sent inline and on the customers you store.
- Why
- The address is part of the legal content of a full invoice; an invoice without the recipient's address is incomplete and has to be corrected.
- Responsibility
- Responsibility: your integration. The API also answers the error codes listed.
- Applies to
- Types
STANDARDCORRECTIVEOperationscreateCompanyInvoicecreateCompanyCustomer - Error codes
RECIPIENT_ADDRESS_REQUIRED422,EMISSION_NOT_READY422,PROFILE_INCOMPLETE
Legal basisRD 1619/2012 (Reglamento de facturación), art. 6.1.e)
«Domicilio, tanto del obligado a expedir factura como del destinatario de las operaciones.»Invoicing a customer stored without an address.
Completing the customer's address before invoicing it, or sending the recipient inline with its address.
Each line describes the operation, its unit price and any discount
Describe each operation with the data needed to work out its taxable base: a meaningful description, the unit price without tax, and any discount not already included in that price. Send the discount as discount_percentage rather than folding it into the price.
- Why
- A line that does not say what was supplied or at what price does not let anyone check the taxable base.
- Responsibility
- Responsibility: your integration. The API also answers the error codes listed.
- Applies to
- Types
STANDARDCORRECTIVEOperationscreateCompanyInvoice
Legal basisRD 1619/2012 (Reglamento de facturación), art. 6.1.f)
«Descripción de las operaciones, consignándose todos los datos necesarios para la determinación de la base imponible del Impuesto, tal y como ésta se define por los artículos 78 y 79 de la Ley del Impuesto, correspondiente a aquéllas y su importe, incluyendo el precio unitario sin Impuesto de dichas operaciones, así como cualquier descuento o rebaja que no esté incluido en dicho precio unitario.»A single line described as Services with the discount already subtracted from the price.
A line that says what was supplied, with its net unit price and the discount apart.
{ "description": "Website maintenance, September 2026", "quantity": 1, "unit_price": 500, "discount_percentage": 10, "main_tax": { "type": "IVA", "percentage": 21 } }The tax rate and the tax amount are shown apart from the base
A full invoice states the tax rate applied and the tax amount charged, separately from the taxable base. You choose the rate of each line; BeeL. computes the tax amount of each rate and shows it apart from the base.
- Why
- The VAT charged is what the customer deducts; it has to be readable on its own, next to the rate it comes from.
- Responsibility
- Checked by the API: BeeL. applies it.
- Applies to
- Types
STANDARDCORRECTIVE
Legal basisRD 1619/2012 (Reglamento de facturación), art. 6.1.g) y h) · Ley 37/1992 del IVA, art. 88.Dos
«El tipo impositivo o tipos impositivos, en su caso, aplicados a las operaciones. h) La cuota tributaria que, en su caso, se repercuta, que deberá consignarse por separado.»«A estos efectos, la cuota repercutida se consignará separadamente de la base imponible, incluso en el caso de precios fijados administrativamente, indicando el tipo impositivo aplicado.»Sending a line with a price that already includes VAT as if it were the net price, so the base and the tax amount on the invoice are wrong.
Sending the net price with its main_tax, or pricing the line with total_including_tax so BeeL. works the base and the tax out of the total.
The base is broken down by rate and by kind of operation
When one invoice mixes exempt and taxed operations, reverse-charge and ordinary operations, or different VAT rates, the taxable base is shown separately for each. Classify every line on its own; BeeL. groups the breakdown from those classifications.
- Why
- Each part of the base is taxed differently; lumped together, the invoice does not say how much is exempt or at which rate.
- Responsibility
- Checked by the API: BeeL. applies it.
- Applies to
- Types
STANDARDSIMPLIFIEDCORRECTIVE
Legal basisRD 1619/2012 (Reglamento de facturación), art. 6.2
«Deberá especificarse por separado la parte de base imponible correspondiente a cada una de las operaciones que se documenten en una misma factura en los siguientes casos:»Putting an exempt training course and taxed materials on one line at 21 %.
Two lines: the course classified as exempt and the materials at 21 %, each with its own main_tax.
An exempt operation states why it is exempt
An invoice for an exempt operation refers to the article of the VAT law or of Directive 2006/112/CE that exempts it, or states that it is exempt. Give every 0 % line its exemption_reason, and an exemption_reason_text when the reason is OTRO.
- Why
- Without the reference, a 0 % line reads as a missing tax, not as an exemption.
- Responsibility
- Checked by the API: a request that breaks it is rejected with the error codes listed.
- Applies to
- Types
STANDARDSIMPLIFIEDCORRECTIVEOperationscreateCompanyInvoice - Error codes
EXEMPT_ZERO_RATE_REQUIRES_REASON422,LINE_EXEMPTION_TEXT_REQUIRED
Legal basisRD 1619/2012 (Reglamento de facturación), art. 6.1.j)
«En el supuesto de que la operación que se documenta en una factura esté exenta del Impuesto, una referencia a las disposiciones correspondientes de la Directiva 2006/112/CE, de 28 de noviembre, relativa al sistema común del Impuesto sobre el Valor Añadido, o a los preceptos correspondientes de la Ley del Impuesto o indicación de que la operación está exenta.»A line at 0 % with no exemption reason: it is rejected with EXEMPT_ZERO_RATE_REQUIRES_REASON.
An educational service exempt under article 20 of the VAT law.
{ "description": "English course, level B2", "quantity": 1, "unit_price": 300, "main_tax": { "type": "IVA", "percentage": 0 }, "exemption_reason": "EXENTA_ART_20" }Only one original of each invoice exists
Issue a single original of each invoice. A duplicate is allowed only when the same operation has several recipients or the original was lost, and every duplicate carries the word «duplicado».
- Why
- Two originals of one invoice look like two operations to the customer and to an inspection.
- Responsibility
- Responsibility: the issuing business.
- Applies to
- Copies handed over after issue.
Legal basisRD 1619/2012 (Reglamento de facturación), art. 14.1, 14.2 y 14.4
«1. Los empresarios y profesionales o sujetos pasivos sólo podrán expedir un original de cada factura. [...] 4. En cada uno de los ejemplares duplicados deberá hacerse constar la expresión «duplicado».»Issuing the same sale again as a new invoice because the customer lost the first one.
Sending the customer the PDF of the original again, marked «duplicado» if you hand it over as a duplicate.
Explained inInvoice lifecycle › Duplicating an invoice
A reverse-charge invoice carries the mention «inversión del sujeto pasivo»
When the recipient is the one liable for the VAT, the invoice carries the mention «inversión del sujeto pasivo», on any document of it, one you render included. Classify those lines as reverse charge: BeeL. then prints the mention on the invoice's PDF, in a block of its own apart from the exemptions.
- Why
- The mention is what tells the recipient that it has to self-assess the VAT; without it the invoice reads as if VAT had been left out by mistake.
- Responsibility
- Checked by the API: BeeL. applies it.
- Applies to
- Types
STANDARDCORRECTIVEOperations in which the recipient is liable for the VAT (reverse charge).
Legal basisRD 1619/2012 (Reglamento de facturación), art. 6.1.m)
«En el caso de que el sujeto pasivo del Impuesto sea el adquirente o el destinatario de la operación, la mención «inversión del sujeto pasivo».»Invoicing construction work for a developer at 0 % VAT with no mention of who pays the tax.
Classifying the line as reverse charge, so the invoice states «inversión del sujeto pasivo».
{ "description": "Building work, phase 2", "quantity": 1, "unit_price": 12000, "main_tax": { "type": "IVA", "percentage": 0 }, "exemption_reason": "ISP_ART_84_2_F" }A cash-basis invoice carries the mention «régimen especial del criterio de caja»
Invoices for operations under the special cash-basis regime carry the mention «régimen especial del criterio de caja», on any document of the invoice. BeeL. prints it on the invoice's PDF, once, after the exemptions, when a line carries regime key 07; a document you render yourself has to carry it too.
- Why
- The mention tells the recipient that the VAT accrues on payment, which changes when it can deduct it.
- Responsibility
- Checked by the API: BeeL. applies it.
- Applies to
- Types
STANDARDSIMPLIFIEDCORRECTIVEIVA lines with regime key07(cash basis).
Legal basisRD 1619/2012 (Reglamento de facturación), art. 6.1.p)
«En el caso de aplicación del régimen especial del criterio de caja la mención «régimen especial del criterio de caja.»An invoice under the cash-basis regime whose document says nothing about the regime.
An invoice under the cash-basis regime (regime key 07) that carries the mention «régimen especial del criterio de caja».
A used-goods, art or antiques invoice carries its regime mention
Invoices under the special regime for used goods, works of art, antiques and collectors' items carry the corresponding regime mention, and do not show the VAT separately: it is included in the price.
- Why
- Under this regime the VAT is charged on the margin; showing it apart, or omitting the mention, misstates the tax to the buyer.
- Responsibility
- Responsibility: the issuing business.
- Applies to
- Operations under the special regime for used goods, works of art, antiques and collectors' items (regime key 03).
Legal basisRD 1619/2012 (Reglamento de facturación), art. 6.1.o) · Ley 37/1992 del IVA, art. 138
«En caso de aplicación del régimen especial de los bienes usados, objetos de arte, antigüedades y objetos de colección, la mención «régimen especial de los bienes usados», «régimen especial de los objetos de arte» o «régimen especial de las antigüedades y objetos de colección».»«En las facturas que documenten las operaciones a que resulte aplicable este régimen especial, los sujetos pasivos no podrán consignar separadamente la cuota repercutida, debiendo entenderse ésta comprendida en el precio total de la operación.»Selling a second-hand car under the margin regime with the VAT broken out on the invoice.
Invoicing it under regime key 03 with the mention «régimen especial de los bienes usados» and the VAT included in the price.
A travel-agency invoice carries the mention «régimen especial de las agencias de viajes»
Invoices for operations under the special regime for travel agencies carry the mention «régimen especial de las agencias de viajes», on any document of the invoice. BeeL. prints it on the invoice's PDF, once, after the exemptions, when a line carries regime key 05; a document you render yourself has to carry it too.
- Why
- The mention tells the customer that the VAT is charged on the agency's margin, not on the full price.
- Responsibility
- Checked by the API: BeeL. applies it.
- Applies to
- Types
STANDARDSIMPLIFIEDCORRECTIVEIVA lines with regime key05(travel agencies).
Legal basisRD 1619/2012 (Reglamento de facturación), art. 6.1.n)
«En caso de aplicación del régimen especial de las agencias de viajes, la mención «régimen especial de las agencias de viajes».»Invoicing a package holiday under the travel-agency regime with no mention of the regime.
Invoicing it with the mention «régimen especial de las agencias de viajes» on the invoice.
Explained inRegime keys › The catalogue
An intra-EU supply of a new means of transport describes the vehicle
An invoice for the intra-EU supply of a new means of transport states its characteristics, the date it first entered service, and the distance or hours travelled until delivery. Put these in the line description.
- Why
- These data are what make the vehicle count as new, which decides where its VAT is paid.
- Responsibility
- Responsibility: the issuing business.
- Applies to
- Supplies of new means of transport to another EU Member State.
Legal basisRD 1619/2012 (Reglamento de facturación), art. 6.1.k)
«En las entregas de medios de transporte nuevos a que se refiere el artículo 25 de la Ley del Impuesto, sus características, la fecha de su primera puesta en servicio y las distancias recorridas u horas de navegación o vuelo realizadas hasta su entrega.»A line that says only Motorbike.
A line that says Motorbike, 125 cc, first registered 2026-08-01, 150 km at delivery.
RelatedTAX-004
An invoice may be in any language
You may issue an invoice in any language. Keep the means to produce a Spanish version, because AEAT may ask for a translation of an invoice in a language that is not official in Spain.
- Why
- In a tax inspection AEAT may require a translation into Spanish, or into another official language in Spain, of an invoice issued in a language that is not official here.
- Responsibility
- Responsibility: the issuing business.
- Applies to
- The language of the invoice document.
Legal basisRD 1619/2012 (Reglamento de facturación), art. 12.2
«Las facturas podrán expedirse en cualquier lengua. No obstante, la Administración tributaria, cuando lo considere necesario [...] podrá exigir una traducción al castellano, o a otra lengua oficial en España, de las facturas expedidas en una lengua no oficial»Assuming an English-only invoice can never be asked for in Spanish.
Issuing in English for a foreign customer, knowing the PDF can also be produced in Spanish.
Invoices go by email only with the recipient's consent
Send invoices electronically only to recipients who have agreed to receive them that way, except where electronic invoicing is mandatory. Record that consent in your own system before emailing invoices.
- Why
- An electronic invoice sent without consent does not count as delivered in the form the law allows.
- Responsibility
- Responsibility: the issuing business.
- Applies to
- Operations
sendCompanyInvoicecreateCompanyInvoiceDeliveryElectronic delivery of invoices.
Legal basisRD 1619/2012 (Reglamento de facturación), art. 9.2
«La expedición, transmisión y recepción de la factura electrónica estará condicionada a que su destinatario haya dado su consentimiento, excepto en los supuestos de factura electrónica obligatoria establecidos en el artículo 8 bis.»Emailing invoices to every customer on file without having asked them.
Asking at sign-up whether the customer accepts invoices by email, and emailing only those who do.
RelatedDAT-008
Explained inSending email › Recipients
Only a corrective invoice totals less than zero
Do not use a standard or simplified invoice with a negative total as a credit note. A refund or a reduction is a corrective invoice against the original. An invoice that totals zero is valid.
- Why
- A negative ordinary invoice is a correction without the link to the invoice it corrects.
- Responsibility
- Checked by the API: a request that breaks it is rejected with the error codes listed.
- Applies to
- Types
STANDARDSIMPLIFIEDOperationscreateCompanyInvoicepatchCompanyInvoice - Error codes
NEGATIVE_TOTAL_REQUIRES_RECTIFICATIVE422
Creating a STANDARD invoice whose only line has quantity: -1, to refund a customer: it is rejected with NEGATIVE_TOTAL_REQUIRES_RECTIFICATIVE.
{ "type": "STANDARD", "lines": [{ "description": "Refund", "quantity": -1, "unit_price": 100, "main_tax": { "type": "IVA", "percentage": 21 } }] }Issuing a partial corrective against the invoice being refunded.
POST /v1/companies/{company_id}/invoices/{invoice_id}/corrective{ "rectification_type": "PARTIAL", "rectification_code": "R1", "reason": "Refund of one unit returned by the customer", "lines": [{ "description": "Returned unit", "quantity": -1, "unit_price": 100, "main_tax": { "type": "IVA", "percentage": 21 } }] }Explained inAmounts and rounding › Amounts that are rejected
A Spanish recipient's NIF is in the AEAT census
Check a Spanish customer's NIF against the AEAT census before invoicing it. With VeriFactu enabled, BeeL. checks it with AEAT when you issue and refuses a NIF that AEAT reports as not in the census or revoked, before any number is spent; that check depends on AEAT's census service answering, so validate the NIF when the customer signs up.
- Why
- AEAT accepts a record whose recipient is not in the census only as an error that has to be fixed later; a revoked NIF cannot operate at all.
- Responsibility
- Checked by the API: a request that breaks it is rejected with the error codes listed.
- Applies to
- Types
STANDARDCORRECTIVEOperationsissueCompanyInvoicevalidateNifVeriFactu enabled. - Error codes
NIF_NOT_IN_CENSUS422,NIF_REVOCADO422
Legal basisAEAT, Validaciones y errores VERI*FACTU (v1.2.2), 4.3.1 Tratamiento de los errores en remisión voluntaria VERI*FACTU
«Los registros de facturación con errores admisibles serán “aceptados” y registrados por los sistemas de la AEAT, pero deberán ser subsanados para poder llevar a cabo el tratamiento y validación de los mismos. [...] Los NIF informados en la agrupación Destinatario que sean correctos, pero no figuren censados en la AEAT, indicando el tipo de identificación “07” (“No censado”) en el campo “IDType” dentro del bloque “IDOtro”.»Issuing to a customer whose NIF and legal name do not match the census: it is rejected with NIF_NOT_IN_CENSUS.
Validating the NIF when the customer signs up, and correcting the legal name or NIF before the first invoice.
POST /v1/nif/validateA recipient without a Spanish NIF is identified by an alternative id
Identify a recipient without a Spanish NIF with an alternative_id of the type that fits (EU VAT number, passport, official ID, residence certificate, other document or not registered) and its country, never together with a nif. The country can be omitted only for a passport or the not-registered type, which then take ES. With country ES, only a passport or the not-registered type is accepted. An EU VAT number (NIF_IVA) is accepted only with the country of another EU Member State and in that State's VAT number format: its country prefix (EL for Greece) followed by the national number, in capital letters and without spaces, as in FR40303265045. A Spanish NIF is never sent as an EU VAT number; a customer from outside the EU is identified with another type. A corrective invoice other than R5 carries the recipient of the invoice it corrects and is held to the same rule: if that recipient does not meet it, first correct its data with an R4 corrective that carries the corrected recipient.
- Why
- AEAT identifies each recipient either by NIF or by this identifier, never both, and rejects combinations its validations do not allow, including an EU VAT number that is not from a Member State or does not have that State's structure.
- Responsibility
- Checked by the API: a request that breaks it is rejected with the error codes listed.
- Applies to
- Types
STANDARDCORRECTIVEOperationscreateCompanyInvoiceissueCompanyInvoicecreateCompanyCorrectiveInvoicecreateCompanyCustomerpatchCompanyCustomercreateCompanyRecurringInvoice
Legal basisAEAT, Validaciones y errores VERI*FACTU (v1.2.2), 3.1.3.13 Agrupación Destinatarios · AEAT, Validaciones y errores VERI*FACTU (v1.2.2), 3.1.3.13 Agrupación Destinatarios · AEAT, Validaciones y errores VERI*FACTU (v1.2.2), 3.1.3.13 Agrupación Destinatarios · Orden HAC/1177/2024, anexo, lista L7
«Si se cumplimenta NIF, no deberá existir la agrupación IDOtro y viceversa, pero es obligatorio que se cumplimente uno de los dos.»«Cuando uno o varios destinatarios se identifiquen a través de la agrupación IDOtro y CodigoPais sea "ES", se validará que el campo IDType sea “03” o “07”.»«Cuando uno o varios destinatarios se identifiquen a través de la agrupación IDOtro e IDType sea “02”, se validará que el campo identificador se ajuste a la estructura de NIF-IVA de alguno de los Estados Miembros y debe estar identificado. Ver nota (1).»«02 NIF-IVA. 03 Pasaporte. 04 Documento oficial de identificación expedido por el país o territorio de residencia. 05 Certificado de residencia. 06 Otro documento probatorio. 07 No censado.»Sending a Spanish NIF in nif together with an alternative_id: it is rejected with RECIPIENT_NIF_AND_ID_OTHER_EXCLUSIVE.
{ "recipient": { "legal_name": "Dupont SARL", "nif": "B12345674", "alternative_id": { "type": "NIF_IVA", "number": "FR40303265045", "country_code": "FR" } } }Sending only the alternative identifier, with its type and country.
{ "recipient": { "legal_name": "Dupont SARL", "alternative_id": { "type": "NIF_IVA", "number": "FR40303265045", "country_code": "FR" }, "address": { "street": "12 rue de Rivoli", "postal_code": "75001", "city": "Paris", "province": "Paris", "country_code": "FR" } } }Invoices to Spanish public administrations are electronic
A public limited company, a limited liability company or another entity listed in art. 4.1 of Ley 25/2013 that invoices a Spanish public administration issues an electronic invoice and files it through the general entry point that corresponds to that administration (FACe, for the State). Any other supplier may do the same.
- Why
- For these suppliers the electronic invoice filed through the entry point is how the administration receives the invoice; a PDF by email does not meet the obligation.
- Responsibility
- Responsibility: the issuing business.
- Applies to
- Invoices to Spanish public administrations, issued by the entities listed in art. 4.1 of Ley 25/2013 (among them SA and SL companies).
Legal basisLey 25/2013 (factura electrónica en el Sector Público), art. 4.1
«Todos los proveedores que hayan entregado bienes o prestado servicios a la Administración Pública podrán expedir y remitir factura electrónica. En todo caso, estarán obligadas al uso de la factura electrónica y a su presentación a través del punto general de entrada que corresponda, las entidades siguientes: a) Sociedades anónimas; b) Sociedades de responsabilidad limitada;»A limited company emailing a PDF invoice to a town council.
The same company issuing an electronic invoice and filing it through the council's entry point.
Some operations are always invoiced, whoever the customer
Issue an invoice in every case for intra-EU supplies of goods exempt under art. 25 LIVA, distance sales of goods located in Spain under art. 68.Tres.a) and Cinco LIVA, exports of goods (except in duty-free shops), goods installed or assembled before delivery under art. 68.Dos.2.º LIVA, and any operation for a legal person not acting as a business or for a public administration.
- Why
- For these operations the regulation removes every exception to the duty to invoice, even when the customer is not a business.
- Responsibility
- Responsibility: the issuing business.
- Applies to
- The operations listed in art. 2.2 b) to f) of the RD 1619/2012.
Legal basisRD 1619/2012 (Reglamento de facturación), art. 2.2 b) a f)
«Deberá expedirse factura y copia de esta en todo caso en las siguientes operaciones: [...] b) Las entregas de bienes destinados a otro Estado miembro a que se refiere el artículo 25 de la Ley del Impuesto. [...] d) Las entregas de bienes expedidos o transportados fuera de la Comunidad Europea a que se refiere el artículo 21.1.º y 2.º de la Ley del Impuesto, excepto las efectuadas en las tiendas libres de impuestos [...] f) Aquellas de las que sean destinatarias personas jurídicas que no actúen como empresarios o profesionales»Exporting goods to a private buyer outside the EU and handing over only a delivery note.
Invoicing the export, with the exemption stated on the invoice.
A duplicate for several recipients shows each one's share
When one supply or service has several recipients and you hand each a copy of the invoice, the original and every duplicate state the share of the taxable base and of the tax that corresponds to each recipient, and every duplicate carries the word «duplicado».
- Why
- Each recipient deducts only its own share; without it, the same tax could be deducted more than once.
- Responsibility
- Responsibility: the issuing business.
- Applies to
- One supply or service with several recipients, documented with an original and duplicates.
Legal basisRD 1619/2012 (Reglamento de facturación), art. 14.2.a)
«a) Cuando en una misma entrega de bienes o prestación de servicios concurriesen varios destinatarios. En este caso, deberá consignarse en el original y en cada uno de los duplicados la porción de base imponible y de cuota repercutida a cada uno de ellos.»Handing two co-owners of a flat the same invoice for a renovation, each as an original, with the whole amount on both.
One original and one duplicate, each stating the base and the VAT that falls to each co-owner.
RelatedCNT-011
State the establishment when it decides how the operation is taxed
When the issuer or the recipient has several fixed places of business, the invoice states the location of the head office or establishment the operation relates to whenever that matters for how the operation is taxed.
- Why
- Where a service is located can depend on which establishment receives it; the invoice has to show the one that decides the tax.
- Responsibility
- Responsibility: the issuing business.
- Applies to
- Types
STANDARDCORRECTIVEIssuers or recipients with several fixed places of business.
Legal basisRD 1619/2012 (Reglamento de facturación), art. 6.1.e), párrafo segundo
«Cuando el obligado a expedir factura o el destinatario de las operaciones dispongan de varios lugares fijos de negocio, deberá indicarse la ubicación de la sede de actividad o establecimiento al que se refieran aquéllas en los casos en que dicha referencia sea relevante para la determinación del régimen de tributación correspondiente a las citadas operaciones.»Invoicing a service to a group's Spanish branch with only the address of its head office abroad.
Invoicing it with the address of the Spanish branch that receives the service.