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Spain Verifactu V1
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.
-
es-verifactu-doc-type
Extensions
Invoice type code used to identify the type of invoice being sent. Source: VeriFactu Ministerial Order:
| 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 a replacement for simplified invoices that have been billed and declared. |
R1 | Rectified invoice: error based on law and Article 80 One, Two and Six LIVA |
R2 | Rectified invoice: error based on law and Article 80.3 |
R3 | Rectified invoice: error based on law and Article 80.4 |
R4 | Rectified invoice: Other |
R5 | Rectified invoice: simplified invoices |
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”.
| Code | Name |
|---|---|
S | Substitution |
I | Differences |
Operation classification code used to identify if taxes should be applied to the line. Source: VeriFactu Ministerial Order:
- https://www.boe.es/diario_boe/txt.php?id=BOE-A-2024-22138 For details on how best to use and apply these and other codes, see 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
| 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 |
Exemption code used to explain why the operation is exempt from taxes.
| 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 |
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 |
|---|---|
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) |