Spain SII V1.x

Key: es-sii-v1 Module: github.com/invopop/gobl

Sources

Suministro Inmediato de Información (SII) at AEAT portal

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Extension Keys

One or all of the following extensions may be required as part of the correction options. See the Extensions section for possible values.

es-sii-doc-type

Scenarios

bill/invoice

Standard Invoice

Filters:

Types: standard

Output:

Extensions: es-sii-doc-type:F1

Simplified Invoice

Filters:

Types: standard
Tags: simplified

Output:

Extensions: es-sii-doc-type:F2

Replacement Invoice

Filters:

Types: standard
Tags: replacement

Output:

Extensions: es-sii-doc-type:F3

Simplified Corrective Invoice

Filters:

Types: corrective, credit-note, debit-note
Tags: simplified

Output:

Extensions: es-sii-doc-type:R5

Extensions

Invoice Type

Code used to identify the type of invoice being sent or received. This will be determined automatically by GOBL during normalization according to the scenario definitions. The following codes are not covered by GOBL’s scenarios and will need to be set manually if needed: F4, F5, F6, R2, R3, R4, AJ, LC. Maps to the TipoFactura field. Values correspond to the L2_EMI (issued invoices) and L2_RECI (received invoices) lists.

es-sii-doc-type

Code	Name
`F1`	Invoice (Article 6, 7.2 and 7.3 of RD 1619/2012)
`F2`	Simplified invoice (Article 6.1.d) of RD 1619/2012)
`F3`	Invoice issued as replacement of simplified invoice
`F4`	Summary entry of invoices
`F5`	Imports (DUA)
`F6`	Accounting justifications
`R1`	Rectified invoice: articles 80.1, 80.2, and 80.6
`R2`	Rectified invoice: article 80.3
`R3`	Rectified invoice: article 80.4
`R4`	Rectified invoice: other
`R5`	Rectified invoice: simplified invoices
`AJ`	Profit margin adjustment
`LC`	Customs - Complementary settlement

Corrective Invoice Type

Correction type code used to identify the type of correction being made. Code is determined automatically according to the invoice type:

Invoice Type	Code
`corrective`	`S`
`credit-note`	`I`
`debit-note`	`I`

Maps to the TipoRectificativa field. Values correspond to the L5 list.

es-sii-correction-type

Code	Name
`S`	Substitution
`I`	Differences

Exemption Reason

Exemption code used to explain why the operation is exempt from taxes. The follow mappings will be made automatically by GOBL during normalization:

Tax Key	Exemption Codes
`exempt`	`E1` (default), `E6`
`export`	`E2` (default), `E3`, `E4`
`intra-community`	`E5`

Maps to the field CausaExencion. Values correspond to the L9 list. Note: This extension is mutually exclusive with es-sii-outside-scope.

es-sii-exempt

Code	Name
`E1`	Exempt pursuant to Art. 20 (internal operations).
`E2`	Exempt pursuant to Art. 21 (exports of goods).
`E3`	Exempt pursuant to Art. 22 (operations asimilated to exports).
`E4`	Exempt pursuant to Art. 23 and 24 (temporary deposit, customs and fiscal regimes, and other situations).
`E5`	Exempt pursuant to Art. 25 (delivery of goods destined to another Member State).
`E6`	Exempt pursuant to other reasons

Type of Operation Outside Scope

Type of operation not subject to VAT. This extension is used to determine which tax amount field should be reported in the SII payload:

other will set the ImportePorArticulos7_14_Otros field.
location will set the ImporteTAIReglasLocalizacion field.

GOBL will attempt to automatically assign operation type codes based on tax key:

Operation Type	Tax Key
`other`	`outside-scope`
`location`	`outside-scope` (default)

Doesn’t map directly to any field. Used internally to determine how to report the tax amount. Note: This extension is mutually exclusive with es-sii-exempt.

es-sii-outside-scope

Code	Name
`other`	Outside scope - Articles 7, 14, others
`location`	Outside scope - Due to location rules

Special Regime or Relevance Key

Identify the regime applied to the operation. The regime key must be assigned for each tax combo. If no regime key is provided, GOBL will try to assign a code from the following tax combo contexts:

Combo Context	Regime Code
Key `standard`	`01`
Key `export`	`02`

Maps to the field ClaveRegimenEspecialOTrascendencia. Values correspond to the L3.1 (issued invoices) and L3.2 (received invoices) lists.

es-sii-regime

Code	Name
`01`	General regime operation
`02`	Export (L3.1) / Operations for which businesses pay compensation in acquisitions from individuals under the special regime for agriculture, livestock, and fishing (L3.2)
`03`	Special regime for used goods, art objects, antiques and collectibles
`04`	Special regime for investment gold
`05`	Special regime for travel agencies
`06`	Special regime for VAT/IGIC groups (Advanced Level)
`07`	Special cash accounting regime
`08`	Operations subject to IPSI / IGIC (Tax on Production, Services and Imports / Canary Islands General Indirect Tax)
`09`	Billing of travel agency services acting as mediators in name and on behalf of others
`10`	Collection of professional fees or rights on behalf of third parties
`11`	Business premises rental operations
`12`	Business premises rental operations not subject to withholding
`13`	Business premises rental operations subject and not subject to withholding (L3.1) / Invoice corresponding to an import (reported without being associated with a DUA) (L3.2)
`14`	Invoice with pending VAT/IGIC accrual in work certifications for Public Administration (L3.1) / First half of 2017 and other invoices prior to inclusion in the SII (L3.2)
`15`	Invoice with pending VAT/IGIC accrual in successive tract operations
`16`	First half of 2017 and other invoices prior to inclusion in the SII
`17`	Operation covered by one of the regimes provided for in Chapter XI of Title IX (OSS and IOSS)

Identification Type

Identity code used to identify the type of identity document used by the customer. The regular Party Tax Identity is preferred over using a specific identity type code, and will be mapped automatically as follows:

Spanish Tax IDs will be mapped to the NIF field.
EU Tax IDs will be mapped to the IDOtro\IDType field with code 02.
Non-EU Tax IDs will be mapped to the IDOtro\IDType field with code 04.

SII will perform validation on both Spanish and EU Tax IDs, so it is important to provide the correct details. The following identity key values will be mapped automatically to an extension by the addon:

Identity Key	Code
`passport`	`03`
`foreign`	`04`
`resident`	`05`
`other`	`06`

The 07 “not registered in census” code is not mapped automatically, but can be provided directly if needed. Example identity of a UK passport:

{
	"identities": [
		{
			"key": "passport",
			"country": "GB",
			"code": "123456789"
		}
	]
}

Will be normalized to:

{
	"identities": [
		{
			"key": "passport",
			"country": "GB",
			"code": "123456789",
			"ext": {
				"es-sii-identity-type": "03"
			}
		}
	]
}

Maps to the field IDOtro\IDType. Values correspond to the L4 list.

es-sii-identity-type

Code	Name
`02`	NIF-VAT Identity (VIES)
`03`	Passport
`04`	Foreign Identity Document
`05`	Residential Certificate
`06`	Other Identity Document
`07`	Not registered in census

Simplified Invoice Art. 7.2 and 7.3, RD 1619/2012

This extension covers a specific use-case when the customer specifically requests that the invoice includes their fiscal details, but they are not registered for tax. Can only be true when the invoice type (TipoFactura) is one of: F1, F3, R1, R2, R3, or R4. Maps to the FacturaSimplificadaArticulos7.2_7.3 field. Values correspond to the L26 list.

es-sii-simplified-art7273

Code	Name
`S`	Yes
`N`	No

Issued by Third Party or Recipient

Indicates whether the invoice is issued by a third party or by the customer themselves. The default value is N (No). The self-billed tag will automatically set this extension in the invoice to S (Yes). If the issuer field is set in the invoice’s ordering section, then this extension will be set to S (Yes) too. Maps to the field EmitidaPorTercerosODestinatario. Values correspond to the L10 list.

es-sii-third-party-issuer

Code	Name
`S`	Yes
`N`	No

Product Type

Product type code used to differentiate between goods and services for the purpose of reporting breakdowns in the SII format. This extension is used to determine the type of operation breakdown when generating the SII report. When provided, the value will be used to generate the DesgloseTipoOperacion field, selecting between PrestacionServices (provision of services) or Entrega (delivery of goods). This extension is optional; if not provided, the breakdown will use DesgloseFactura instead of DesgloseTipoOperacion. Doesn’t map directly to any field. Used internally to structure the breakdown data.

es-sii-product

Code	Name
`goods`	Delivery of goods
`services`	Provision of services

Validation Rules

bill.Invoice

Field	Test	Validation Code / Message
Invoice	Can convert to [EUR]	`GOBL-ES-SII-BILL-INVOICE-15` Invoice must be in EUR or provide exchange rate for conversion
`preceding`	Invoice type in [corrective] Present	`GOBL-ES-SII-BILL-INVOICE-01` Preceding documents are required for corrective invoices
`preceding[*].issue_date`	Present	`GOBL-ES-SII-BILL-INVOICE-02` Preceding issue date is required
`preceding[*].tax`	Invoice type in [corrective] Present	`GOBL-ES-SII-BILL-INVOICE-03` Preceding invoice tax data is required for corrective invoices
`customer`	Not simplified Present	`GOBL-ES-SII-BILL-INVOICE-04` Customer is required
`customer`	Not simplified Has tax_id or identity	`GOBL-ES-SII-BILL-INVOICE-05` Must have a tax_id, or an identity with ext ‘es-sii-identity-type’
`customer.tax_id.code`	Not simplified Present	`GOBL-ES-SII-BILL-INVOICE-06` Customer tax ID must have a code
`tax`	Present	`GOBL-ES-SII-BILL-INVOICE-07` Tax object is required with extensions
`tax.ext`	Ext require [es-sii-doc-type]	`GOBL-ES-SII-BILL-INVOICE-08` Tax extension ‘es-sii-doc-type’ is required
`tax.ext`	Ext ‘es-sii-doc-type’ in [R1, R2, R3, R4, R5] Ext require [es-sii-correction-type]	`GOBL-ES-SII-BILL-INVOICE-09` Tax extension ‘es-sii-correction-type’ is required
`tax.ext`	Invoice type in [standard] Ext ‘es-sii-doc-type’ in [F1, F2, F3]	`GOBL-ES-SII-BILL-INVOICE-10` Tax extension ‘es-sii-doc-type’ for standard invoices must be F1, F2, or F3
`tax.ext`	Invoice type in [corrective, credit-note, debit-note] Ext ‘es-sii-doc-type’ in [R1, R2, R3, R4, R5]	`GOBL-ES-SII-BILL-INVOICE-11` Doc type extension for corrective invoices must be R1, R2, R3, R4, or R5
`notes[*].text`	General note Length between 0 and 500	`GOBL-ES-SII-BILL-INVOICE-12` General note text must be 500 characters or less
`lines`	Consistent product	`GOBL-ES-SII-BILL-INVOICE-13` ’es-sii-product’ must be present in all tax combos or none
`lines`	Same regime	`GOBL-ES-SII-BILL-INVOICE-14` ’es-sii-regime’ must be the same in all tax combos

tax.Combo

Field	Test	Validation Code / Message
`ext`	Sii vat/igic Ext require [es-sii-regime]	`GOBL-ES-SII-TAX-COMBO-01` Extension ‘es-sii-regime’ is required
`ext`	Has outside scope Ext exclude [es-sii-exempt]	`GOBL-ES-SII-TAX-COMBO-03` Extension ‘es-sii-exempt’ must not be set when ‘es-sii-outside-scope’ is set
`ext`	Ext ‘es-sii-regime’ in [01] Ext ‘es-sii-exempt’ not in [E2, E3]	`GOBL-ES-SII-TAX-COMBO-04` Exempt codes E2 and E3 not allowed with ‘es-sii-regime’ 01
`ext`	Has percent Ext exclude [es-sii-exempt]	`GOBL-ES-SII-TAX-COMBO-02` Extension ‘es-sii-exempt’ must not be set when percent is set

​Sources

​Correction Definitions

​Extension Keys

​Scenarios

​bill/invoice

​Extensions

​Invoice Type

​Corrective Invoice Type

​Exemption Reason

​Type of Operation Outside Scope

​Special Regime or Relevance Key

​Identification Type

​Simplified Invoice Art. 7.2 and 7.3, RD 1619/2012

​Issued by Third Party or Recipient

​Product Type

​Validation Rules

Sources

Correction Definitions

Extension Keys

Scenarios

bill/invoice

Extensions

Invoice Type

Corrective Invoice Type

Exemption Reason

Type of Operation Outside Scope

Special Regime or Relevance Key

Identification Type

Simplified Invoice Art. 7.2 and 7.3, RD 1619/2012

Issued by Third Party or Recipient

Product Type

Validation Rules