Spain VERI*FACTU V1

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

Sources

VERI*FACTU error response code list

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-verifactu-doc-type

Scenarios

bill/invoice

Standard Invoice

Filters:

Types: standard

Output:

Extensions: es-verifactu-doc-type:F1

Simplified Invoice

Filters:

Types: standard
Tags: simplified

Output:

Extensions: es-verifactu-doc-type:F2

Replacement Invoice

Filters:

Types: standard
Tags: replacement

Output:

Extensions: es-verifactu-doc-type:F3

Simplified Corrective Invoice

Filters:

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

Output:

Extensions: es-verifactu-doc-type:R5

Extensions

Invoice Type Code

Code used to identify the type of invoice being sent. This will be determined automatically by GOBL during normalization according to the scenario definitions. The codes R2, R3, and R4 are not covered by GOBL’s scenarios and will need to be set manually if needed. Values correspond to L2 list.

es-verifactu-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
`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

Verifactu Correction Type Code

Correction type code used to identify the type of correction being made. Values map to L3 list. Code is determined automatically according to the invoice type:

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

es-verifactu-correction-type

Code	Name
`S`	Substitution
`I`	Differences

Subject and Not Exempt Operation Class Code

Classification code for operations that are subject to tax and not exempt, or for operations not subject to tax. GOBL will attempt to automatically assign operation class codes based on tax key, but if your workflow requires more control, you may prefer to let users select the appropriate operation class and exemption code for each case. Tax keys will be normalized as described in the following table. Some keys will set a default value which can be overridden.

Tax Key	Operation Classes
`standard`	`S1`
`zero`	`S1`
`reverse-charge`	`S2`
`outside-scope`	`N2` (default), `N1`
others	removed

This extension maps to the CalificacionOperacion field and must not be used together with the es-verifactu-exempt extension. Values correspond to the L9 list. For further guidance on applying these codes, refer to the AEAT FAQ:

https://sede.agenciatributaria.gob.es/Sede/impuestos-tasas/iva/iva-libros-registro-iva-traves-aeat/preguntas-frecuentes/3-libro-registro-facturas-expedidas.html?faqId=b5556c3d02bc9510VgnVCM100000dc381e0aRCRD

es-verifactu-op-class

Code	Name
`S1`	Subject and Not Exempt - Without reverse charge
`S2`	Subject and Not Exempt - With reverse charge
`N1`	Not Subject - Articles 7, 14, others
`N2`	Not Subject - Due to location rules

Verifactu Exemption Code

Exemption code used to explain why the operation is exempt from taxes. This extension maps to the field OperacionExenta, and cannot be provided alongside the es-verifactu-op-class extension. Values correspond to the L10 list. 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`
others	removed

es-verifactu-exempt

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

VAT/IGIC Regime Code

Identify the type of VAT or IGIC regime applied to the operation. This list combines lists L8A which include values for VAT, and L8B for IGIC. Maps to the field ClaveRegimen, and is required for all VAT and IGIC operations. Values correspond to L8A (VAT) and L8B (IGIC) lists. The regime code must be assigned for each tax combo. If no regime code 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`
Has surcharge	`18`

es-verifactu-regime

Code	Name
`01`	General regime operation
`02`	Export
`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 a different regime
`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
`14`	Invoice with pending VAT/IGIC accrual in work certifications for Public Administration
`15`	Invoice with pending VAT/IGIC accrual in successive tract operations
`17`	Operation under OSS and IOSS regimes (VAT) / Special regime for retail traders. (IGIC)
`18`	Equivalence surcharge (VAT) / Special regime for small traders or retailers (IGIC)
`19`	Operations included in the Special Regime for Agriculture, Livestock and Fisheries
`20`	Simplified regime (VAT only)

Identity Type Code

Identity code used to identify the type of identity document used by the customer defined in the L7 list. 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 field with code 02.
Non-EU Tax IDs will be mapped to the IDOtro field with code 04.

VERI*FACTU 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 for the following keys:

Identity Key	Extension 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-verifactu-identity-type": "03"
			}
		}
	]
}

es-verifactu-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 extensions covers a specific use-case when the customer specifically requests that the invoice includes their fiscal details, but they are not registered for tax. Maps to the FacturaSimplificadaArt7273 field in Verifactu documents. Can only be true when the invoice type (TipoFactura) is one of: F1, F3, R1, R2, R3, or R4.

es-verifactu-simplified-art7273

Code	Name
`S`	Yes
`N`	No

Issuer Type Code

Indicates whether the invoice is issued by a third party or by the customer themselves. Mapped to the field EmitidaPorTerceroODestinatario in Verifactu documents, with list L6. The self-billed tag will automatically be set this extension in the invoice to D. If the issuer field is set in the invoice’s ordering section, then this extension will be set to T.

es-verifactu-issuer-type

Code	Name
`T`	Issued by Third Party
`D`	Issued by Customer

Validation Rules

bill.Invoice

Field	Test	Validation Code / Message
Invoice	Can convert to [EUR]	`GOBL-ES-VERIFACTU-BILL-INVOICE-16` Invoice must be in EUR or provide exchange rate for conversion
`preceding`	Invoice type in [corrective] Present	`GOBL-ES-VERIFACTU-BILL-INVOICE-01` Preceding documents are required for corrective invoices
`preceding[*].issue_date`	Not nil Present	`GOBL-ES-VERIFACTU-BILL-INVOICE-02` Issue date is required
`preceding[*].tax`	Not nil Present	`GOBL-ES-VERIFACTU-BILL-INVOICE-03` Preceding invoice tax data is required for corrective invoices
`customer`	Simplified No identity type ext	`GOBL-ES-VERIFACTU-BILL-INVOICE-05` Customer identity type extension not allowed for simplified invoices
`customer.tax_id`	Simplified Nil	`GOBL-ES-VERIFACTU-BILL-INVOICE-04` Customer tax ID must not be set for simplified invoices
`customer`	Not simplified Present	`GOBL-ES-VERIFACTU-BILL-INVOICE-06` Customer is required
`customer`	Not simplified Has tax_id or identity	`GOBL-ES-VERIFACTU-BILL-INVOICE-07` Must have a tax_id or an identity with ext ‘es-verifactu-identity-type’
`customer.tax_id.code`	Not simplified Present	`GOBL-ES-VERIFACTU-BILL-INVOICE-08` Tax ID must have a code
`customer.identities[*].country`	Has non-VAT identity type Present	`GOBL-ES-VERIFACTU-BILL-INVOICE-17` Country is required when ext ‘es-verifactu-identity-type’ is not 02 (NIF-VAT)
`tax`	Present	`GOBL-ES-VERIFACTU-BILL-INVOICE-09` Tax is required
`tax.ext`	Ext require [es-verifactu-doc-type]	`GOBL-ES-VERIFACTU-BILL-INVOICE-10` Doc type is required
`tax.ext`	Ext ‘es-verifactu-doc-type’ in [R1, R2, R3, R4, R5] Ext require [es-verifactu-correction-type]	`GOBL-ES-VERIFACTU-BILL-INVOICE-13` Correction type extension is required
`tax.ext`	Invoice type in [standard] Ext ‘es-verifactu-doc-type’ in [F1, F2, F3]	`GOBL-ES-VERIFACTU-BILL-INVOICE-11` Doc type extension for standard invoices must be F1, F2, or F3
`tax.ext`	Invoice type in [corrective, credit-note, debit-note] Ext ‘es-verifactu-doc-type’ in [R1, R2, R3, R4, R5]	`GOBL-ES-VERIFACTU-BILL-INVOICE-12` 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-VERIFACTU-BILL-INVOICE-14` General note text must be 500 characters or less
`lines[*].taxes`	One of [VAT, IGIC, IPSI]	`GOBL-ES-VERIFACTU-BILL-INVOICE-15` Must include at least one of VAT, IGIC, or IPSI

tax.Combo

Field	Test	Validation Code / Message
`ext`	Verifactu vat/igic Ext require [es-verifactu-regime]	`GOBL-ES-VERIFACTU-TAX-COMBO-01` Extension ‘es-verifactu-regime’ is required
`ext`	Verifactu vat/igic Ext allow one of [es-verifactu-op-class, es-verifactu-exempt]	`GOBL-ES-VERIFACTU-TAX-COMBO-03` Cannot use both ‘es-verifactu-op-class’ and ‘es-verifactu-exempt’ at the same time
`ext`	Ext ‘es-verifactu-regime’ in [01] Ext ‘es-verifactu-exempt’ not in [E2, E3]	`GOBL-ES-VERIFACTU-TAX-COMBO-02` Exempt codes E2 and E3 not allowed with ‘es-verifactu-regime’ 01
`ext`	Has percent Ext require [es-verifactu-op-class]	`GOBL-ES-VERIFACTU-TAX-COMBO-04` Extension ‘es-verifactu-op-class’ is required for taxed operations

Overview

Use Cases

Quick Start

Tax Regimes

Addons

Catalogues

Schemas (Draft 0)

Spain VERI*FACTU V1

Sources

Correction Definitions

Extension Keys

Scenarios

bill/invoice

Extensions

Invoice Type Code

Verifactu Correction Type Code

Subject and Not Exempt Operation Class Code

Verifactu Exemption Code

VAT/IGIC Regime Code

Identity Type Code

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

Issuer Type Code

Validation Rules

​Sources

​Correction Definitions

​Extension Keys

​Scenarios

​bill/invoice

​Extensions

​Invoice Type Code

​Verifactu Correction Type Code

​Subject and Not Exempt Operation Class Code

​Verifactu Exemption Code

​VAT/IGIC Regime Code

​Identity Type Code

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

​Issuer Type Code

​Validation Rules

Sources

Correction Definitions

Extension Keys

Scenarios

bill/invoice

Extensions

Invoice Type Code

Verifactu Correction Type Code

Subject and Not Exempt Operation Class Code

Verifactu Exemption Code

VAT/IGIC Regime Code

Identity Type Code

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

Issuer Type Code

Validation Rules