Simplified invoices
When a simplified invoice (F2) may replace a full one, what it must carry and what it can never document.
A simplified invoice (factura simplificada, F2) is the ticket of a sale to an unidentified customer. The law caps its amount and excludes some operations; once the customer is identified on it, AEAT registers it as F1.
10 rules: 7 from the law, 2 AEAT criteria, 1 BeeL. rule. How to read a rule.
A simplified invoice never exceeds 3,000 €
Do not issue a simplified invoice whose total, VAT included, is above 3,000 €. Above it, issue a standard invoice (F1) with the customer identified.
- Why
- The law allows a simplified invoice up to that amount only for the operations of art. 4.2, or in other cases AEAT authorises (art. 4.3), and AEAT's validations reject an F2 record above it unless it carries a billing agreement.
- Responsibility
- Checked by the API: a request that breaks it is rejected with the error codes listed.
- Applies to
- Types
SIMPLIFIEDOperationscreateCompanyInvoicepatchCompanyInvoiceissueCompanyInvoice - Error codes
SIMPLIFIED_INVOICE_EXCEEDS_LEGAL_LIMIT400
Legal basisRD 1619/2012 (Reglamento de facturación), art. 4.2 · AEAT, Validaciones y errores VERI*FACTU (v1.2.2), 3.1.3.15.8 · RD 1619/2012 (Reglamento de facturación), art. 4.3
«los empresarios o profesionales podrán igualmente expedir factura simplificada y copia de ésta cuando su importe no exceda de 3.000 euros, Impuesto sobre el Valor Añadido incluido, en las operaciones que se describen a continuación: a) Ventas al por menor»«Cuando TipoFactura sea “F2”, se validará que Ʃ (BaseImponibleOimporteNoSujeto + CuotaRepercutida) de todas las líneas de detalle no sea superior a 3.000,00 euros. [...] Esta validación no se aplicará cuando exista acuerdo de facturación»«El Departamento de Gestión Tributaria de la Agencia Estatal de Administración Tributaria podrá autorizar la expedición de facturas simplificadas, en supuestos distintos de los señalados en los apartados anteriores»A simplified invoice with one line of 2,600 € at 21 % VAT: it totals 3,146 € and the API answers SIMPLIFIED_INVOICE_EXCEEDS_LEGAL_LIMIT.
The same sale as a standard invoice, with the customer's NIF or alternative_id.
Above 400 €, a simplified invoice needs an art. 4.2 activity
Do not issue a simplified invoice above 400 €, VAT included, unless the operation is one of those listed in art. 4.2 (retail sales, hospitality, passenger transport and the rest of the list) or the invoice is a corrective.
- Why
- Outside art. 4.2 the law only allows a simplified invoice up to that amount; above it the operation needed a full invoice.
- Responsibility
- Responsibility: the issuing business.
- Applies to
- Types
SIMPLIFIED
Legal basisRD 1619/2012 (Reglamento de facturación), art. 4.1
«La obligación de expedir factura podrá ser cumplida mediante la expedición de factura simplificada y copia de esta en cualquiera de los siguientes supuestos: a) Cuando su importe no exceda de 400 euros, Impuesto sobre el Valor Añadido incluido, o b) cuando deba expedirse una factura rectificativa.»A consultancy issuing a 900 € simplified invoice to a private client.
A restaurant issuing a 900 € simplified invoice for a group dinner: hospitality is in the art. 4.2 list.
Some operations can never go on a simplified invoice
Do not document on a simplified invoice the operations of art. 4.4: intra-EU supplies of goods exempt under art. 25 LIVA and operations not located in Spain (NO_SUJETA_LOCALIZACION), whether the customer is a business in another Member State or anyone outside the EU. The API checks it when the invoice is created, when a draft is edited (also when only its type changes) and when it is issued. A corrective of a simplified invoice (R5), checked when it is created and issued, may correct such an operation that the simplified invoice already carried, but cannot add a new one. AEAT's validations also keep reverse-charge lines off simplified invoices, and, as BeeL.'s own rule, the API refuses equivalence surcharge and IRPF withholding on them. The corrective of a simplified invoice (R5) follows the same rules: no reverse charge, no equivalence surcharge and no IRPF withholding.
- Why
- These operations are excluded from the simplified invoice by the law, and they need an identified recipient, whether to exempt, to shift the tax to the customer or to withhold.
- Responsibility
- Checked by the API: a request that breaks it is rejected with the error codes listed.
- Applies to
- Types
SIMPLIFIEDCORRECTIVEOperationscreateCompanyInvoicepatchCompanyInvoicecreateCompanyCorrectiveInvoiceissueCompanyInvoice - Error codes
SIMPLIFICADA_FORBIDS_CROSS_BORDER400,SIMPLIFICADA_FORBIDS_ISP400,SIMPLIFICADA_FORBIDS_SURCHARGE400,SIMPLIFICADA_FORBIDS_IRPF422
Legal basisRD 1619/2012 (Reglamento de facturación), art. 4.4.a) y d) · RD 1619/2012 (Reglamento de facturación), art. 2.3.b) b') · AEAT, Validaciones y errores VERI*FACTU (v1.2.2), 3.1.3.15.4 CalificacionOperacion · AEAT, Preguntas frecuentes SIF y VERI*FACTU, R5
«No podrá expedirse factura simplificada por las siguientes operaciones: a) 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 o prestaciones de servicios a que se refiere el artículo 2.3.b) b').»«El proveedor o prestador esté establecido en el territorio de aplicación del Impuesto [...] y dicha entrega o prestación, conforme a las reglas de localización aplicables a las mismas, no se entienda realizada en el territorio de aplicación del Impuesto, en los siguientes supuestos: a'') Cuando la operación esté sujeta en otro Estado miembro, el sujeto pasivo del Impuesto sea el destinatario para quien se realice la operación [...] b'') Cuando la operación se entienda realizada fuera de la Comunidad.»«Si CalificacionOperacion es “S2”, TipoFactura solo puede ser “F1”, “F3”, “R1”, “R2”, “R3” y “R4”.»«La rectificación de una factura simplificada se registrará con la clave R5 cualquiera que sea el motivo de la misma.»A simplified invoice for a service to a consumer in the United States, with its line NO_SUJETA_LOCALIZACION: the API answers SIMPLIFICADA_FORBIDS_CROSS_BORDER, also if a standard draft with that line is switched to SIMPLIFIED and issued.
A standard invoice identifying the customer, with the line NO_SUJETA_LOCALIZACION.
A simplified invoice still carries its minimum contents
A simplified invoice carries its number and series, issue date, the operation date when different, the issuer's NIF and name, what was sold, the tax rate and the total. BeeL. fills in the issuer's data from the company profile; each line needs a description and its main tax.
- Why
- Simplified does not mean empty: without these details the ticket is not a valid invoice.
- Responsibility
- Checked by the API: a request that breaks it is rejected with the error codes listed.
- Applies to
- Types
SIMPLIFIEDOperationscreateCompanyInvoiceissueCompanyInvoice
Legal basisRD 1619/2012 (Reglamento de facturación), art. 7.1.d)–g)
«d) Número de Identificación Fiscal, así como el nombre y apellidos, razón o denominación social completa del obligado a su expedición. e) La identificación del tipo de bienes entregados o de servicios prestados. f) Tipo impositivo aplicado y, opcionalmente, también la expresión «IVA incluido». [...] g) Contraprestación total.»A simplified invoice whose only line has no description: the API answers LINE_NORMAL_DESCRIPTION_REQUIRED.
The same line with a description of what was sold and its VAT rate.
The record of a simplified invoice carries no recipient
The billing record of a simplified invoice (F2) or of its corrective (R5) carries no recipient, while F1 and R1–R4 records carry at least one. BeeL. never sends recipient data in an F2 or R5 record.
- Why
- AEAT rejects an F2 or R5 record with recipients, and an F1 without them.
- Responsibility
- Checked by the API: BeeL. applies it.
- Applies to
- Types
SIMPLIFIEDCORRECTIVEVeriFactu enabled; F2 and R5 records.
Legal basisAEAT, Validaciones y errores VERI*FACTU (v1.2.2), 3.1.3.13 Agrupación Destinatarios
«Si TipoFactura es “F1”, “F3”, “R1”, “R2”, “R3” o “R4”, la agrupación Destinatarios tiene que estar cumplimentada, con al menos un destinatario. - Si TipoFactura es “F2” o “R5”, la agrupación Destinatarios no puede estar cumplimentada.»Expecting the customer's name on a simplified invoice to reach AEAT.
Issuing a standard invoice when the customer has to be identified to AEAT.
An identified customer gets a standard invoice (F1)
Issue an invoice that identifies its recipient as a standard invoice (F1). BeeL. requires it: a SIMPLIFIED invoice whose recipient carries an nif or alternative_id is rejected with SIMPLIFIED_INVOICE_FORBIDS_IDENTIFIED_RECIPIENT when it is created, when an edit changes its type or recipient, and when it is issued. A simplified invoice BeeL. generates from a payment never carries the payer's tax id.
- Why
- The law would allow a simplified invoice completed with the recipient's details (SIM-009), but the billing record of a simplified invoice (F2) carries no recipient (SIM-005): the NIF would be on the invoice and never reach AEAT. BeeL. issues that case as a standard invoice, so the invoice type and the record agree.
- Responsibility
- Checked by the API: a request that breaks it is rejected with the error codes listed.
- Applies to
- Types
SIMPLIFIEDSTANDARDOperationscreateCompanyInvoicepatchCompanyInvoiceissueCompanyInvoicepatchCompanyRecurringInvoice - Error codes
SIMPLIFIED_INVOICE_FORBIDS_IDENTIFIED_RECIPIENT422
A simplified invoice whose recipient carries the customer's nif: the API answers 422 SIMPLIFIED_INVOICE_FORBIDS_IDENTIFIED_RECIPIENT.
A standard invoice with the customer's NIF, name and address, whatever the amount.
Exchanging a simplified invoice for a full one
An invoice issued in exchange for earlier simplified invoices is not a corrective. Issue it with the exchange operation: it issues a standard invoice with the lines of the simplified invoices and the identified recipient, lists them in replaced_invoice_ids, and leaves each simplified invoice VOIDED with void_cause EXCHANGED, in the same act. Under VERI*FACTU it is recorded as F3 identifying each replaced simplified invoice by number and issue date; the simplified invoices keep their record and are not cancelled. Only issued simplified invoices that were not voided, exchanged or corrected can be exchanged (EXCHANGE_REQUIRES_SIMPLIFIED, SIMPLIFIED_NOT_EXCHANGEABLE), each listed once (EXCHANGE_DUPLICATED_SIMPLIFIED), and under VERI*FACTU only once AEAT has accepted each one's record: one issued without VERI*FACTU fails with SIMPLIFIED_EXCHANGE_NOT_RECORDABLE, one whose record is still pending with EXCHANGE_SIMPLIFIED_NOT_YET_ACCEPTED (wait and retry), and one whose record was rejected with EXCHANGE_SIMPLIFIED_RECORD_REJECTED until it is fixed or resubmitted. The exchange invoice is not voided (EXCHANGE_INVOICE_NOT_VOIDABLE) and, while how to correct it is decided, not corrected either (EXCHANGE_INVOICE_NOT_CORRECTABLE). Do not cancel the simplified invoice with an R5 corrective to issue a new invoice: nothing is being rectified, so it is not a corrective.
- Why
- The exchange documents the same sale again with the customer identified. It replaces the simplified invoice instead of crediting it, so the sale counts once; a corrective would state a rectification that did not happen. AEAT's F3 key is for invoices replacing simplified invoices already issued and recorded, so an F3 cannot point at a simplified invoice AEAT does not have.
- Responsibility
- Checked by the API: a request that breaks it is rejected with the error codes listed.
- Applies to
- Types
SIMPLIFIEDSTANDARDOperationscreateCompanySimplifiedExchange - Error codes
EXCHANGE_REQUIRES_SIMPLIFIED422,SIMPLIFIED_NOT_EXCHANGEABLE422,EXCHANGE_DUPLICATED_SIMPLIFIED422,EXCHANGE_INVOICE_NOT_VOIDABLE422,SIMPLIFIED_EXCHANGE_NOT_RECORDABLE422,EXCHANGE_SIMPLIFIED_RECORD_REJECTED422,EXCHANGE_SIMPLIFIED_NOT_YET_ACCEPTED422,EXCHANGE_INVOICE_NOT_CORRECTABLE422
Legal basisRD 1619/2012 (Reglamento de facturación), art. 15.6 · AEAT, Preguntas frecuentes SIF y VERI*FACTU, Procedimientos de facturación: factura en sustitución de simplificadas
«No obstante, las facturas que se expidan en sustitución o canje de facturas simplificadas expedidas con anterioridad no tendrán la condición de rectificativas, siempre que las facturas simplificadas expedidas en su día cumpliesen los requisitos establecidos en el artículo 7.1.»«Se deberá informar en el bloque “Tipo Factura” con la clave “F3: factura emitida en sustitución de facturas simplificadas facturadas y declaradas” y en el bloque de “Datos sustituidas” se identificarán las facturas simplificadas sustituidas con el número, serie y fecha de expedición.»Cancelling the simplified invoice with an R5 TOTAL corrective and issuing a new standard invoice: it states a rectification that did not happen.
Exchanging the simplified invoice for a standard invoice to the customer.
POST /v1/companies/{company_id}/invoices/simplified-exchanges{ "simplified_invoice_ids": ["550e8400-e29b-41d4-a716-446655440010"], "recipient": { "customer_id": "8f1e2a3b-4c5d-6e7f-8091-a2b3c4d5e6f7" } }A simplified invoice carries the same legal mentions as a full one
When they apply, a simplified invoice carries the same mentions as a full invoice: the exemption, the special regime or the other mentions of art. 6.1 j) to p).
- Why
- The mention is what tells the reader why the invoice charges no tax or follows a special regime; a ticket is not exempt from it.
- Responsibility
- Responsibility: the issuing business.
- Applies to
- Types
SIMPLIFIED
Legal basisRD 1619/2012 (Reglamento de facturación), art. 7.1.i)
«En los supuestos a que se refieren las letras j) a p) del artículo 6.1 de este Reglamento, deberá hacerse constar las menciones referidas en las mismas.»A ticket for an exempt service that states neither the exemption nor its legal basis.
The same ticket stating that the service is exempt and the article that exempts it.
A customer who asks to be identified gets an invoice that identifies it
When the recipient is a business acting as such and asks for it, or needs it to exercise a tax right, the invoice shows the recipient's NIF and address and the tax separately, even if you would otherwise hand out a simplified invoice without those details. A simplified invoice completed with them is valid, and AEAT registers it as F1.
- Why
- Without the recipient's details and the tax shown apart, the recipient cannot deduct the VAT.
- Responsibility
- Responsibility: the issuing business.
- Applies to
- Types
STANDARDSIMPLIFIED
Legal basisRD 1619/2012 (Reglamento de facturación), art. 2.2.a) · RD 1619/2012 (Reglamento de facturación), art. 7.2 y 7.3 · AEAT, Preguntas frecuentes SIF y VERI*FACTU, Procedimientos de facturación: Tipo de facturas
«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: [...] 3. También deberán hacerse constar los datos referidos en el apartado anterior, cuando el destinatario de la operación no sea un empresario o profesional y así lo exija para el ejercicio de cualquier derecho de naturaleza tributaria.»«Se registran con la clave F1: [...] Las facturas simplificadas cualificadas reguladas en los artículos 7.2 y 7.3 del Reglamento por el que se regulan las obligaciones de facturación»Refusing a company its NIF and address on the invoice because the till only prints tickets.
Issuing an invoice with the company's NIF and address (in BeeL., a standard invoice), or exchanging the ticket for one.
A simplified invoice with several VAT rates shows the base of each
When a simplified invoice covers operations at different VAT rates, it shows the taxable base of each rate separately, besides the rate applied. Give each line its own main_tax.
- Why
- With several rates, the total alone does not say how much was taxed at each one.
- Responsibility
- Responsibility: your integration.
- Applies to
- Types
SIMPLIFIEDSimplified invoices with lines at different VAT rates.
Legal basisRD 1619/2012 (Reglamento de facturación), art. 7.1.f)
«Asimismo, cuando una misma factura comprenda operaciones sujetas a diferentes tipos impositivos del Impuesto sobre el Valor Añadido deberá especificarse por separado, además, la parte de base imponible correspondiente a cada una de las operaciones.»A ticket for food at 10 % and drinks at 21 % sent as one line at a blended rate.
The same ticket as two lines, each with its own rate, so the base of each rate is shown.
Related
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.
Taxes and exemptions
How each line is taxed: VAT rates, reverse charge, exempt and non-subject operations, OSS, disbursements, IRPF and the currency amounts are expressed in.