Key: es-verifactu-v1
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.
Extensions Verifactu Invoice Type Code - L2 Invoice type code used to identify the type of invoice being sent.
Source: VeriFactu Ministerial Order:
Code Name F1Invoice (Article 6, 7.2 and 7.3 of RD 1619/2012) F2Simplified invoice (Article 6.1.d) of RD 1619/2012) F3Invoice issued as a replacement for simplified invoices that have been billed and declared. R1Rectified invoice: error based on law and Article 80 One, Two and Six LIVA R2Rectified invoice: error based on law and Article 80.3 R3Rectified invoice: error based on law and Article 80.4 R4Rectified invoice: Other R5Rectified invoice: simplified invoices
Verifactu Correction Type Code - L3 Correction type code used to identify the type of correction being made.
This value will be determined automatically according to the invoice type.
Corrective invoices will be marked as “S”, while credit and debit notes as “I”.
es-verifactu-correction-type
Code Name SSubstitution IDifferences
Verifactu Operation Classification/Exemption Code - L9 Operation classification code used to identify if taxes should be applied to the line.
Source: VeriFactu Ministerial Order:
Code Name S1Subject and Not Exempt - Without reverse charge S2Subject and Not Exempt - With reverse charge N1Not Subject - Articles 7, 14, others N2Not Subject - Due to location rules
Verifactu Exemption Code - L10 Exemption code used to explain why the operation is exempt from taxes.
Code Name E1Exempt: pursuant to Article 20. Exemptions in internal operations. E2Exempt: pursuant to Article 21. Exemptions in exports of goods. E3Exempt: pursuant to Article 22. Exemptions in operations asimilated to exports. E4Exempt: pursuant to Articles 23 and 24. Exemptions related to temporary deposit, customs and fiscal regimes, and other situations. E5Exempt: pursuant to Article 25. Exemptions in the delivery of goods destined to another Member State. E6Exempt: pursuant to other reasons
VAT/IGIC Regime Code - L8A/B 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.
Code Name 01General regime operation 02Export 03Special regime for used goods, art objects, antiques and collectibles 04Special regime for investment gold 05Special regime for travel agencies 06Special regime for VAT/IGIC groups (Advanced Level) 07Special cash accounting regime 08Operations subject to a different regime 09Billing of travel agency services acting as mediators in name and on behalf of others 10Collection of professional fees or rights on behalf of third parties 11Business premises rental operations 14Invoice with pending VAT/IGIC accrual in work certifications for Public Administration 15Invoice with pending VAT/IGIC accrual in successive tract operations 17Operation under OSS and IOSS regimes (VAT) / Special regime for retail traders. (IGIC) 18Equivalence surcharge (VAT) / Special regime for small traders or retailers (IGIC) 19Operations included in the Special Regime for Agriculture, Livestock and Fisheries 20Simplified regime (VAT only)
