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

Verifactu Invoice Type Code - L2

Invoice type code used to identify the type of invoice being sent. Source: VeriFactu Ministerial Order:

• https://www.boe.es/diario_boe/txt.php?id=BOE-A-2024-22138

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 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

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
S	Substitution
I	Differences

Verifactu Operation Classification/Exemption Code - L9

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

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 - L10

Exemption code used to explain why the operation is exempt from taxes.

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 - 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.

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)