Spain

We’re progressively moving towards a country-based approach to our apps, which is why you will find these steps under the “Spain” app. You can expect our current TicketBAI and VERI*FACTU functionality to be grouped under this app in the future. We will ensure no changes will be required for your existing workflows.

Spanish Tax ID Lookup Guide

View guide ›

SII Invoicing Guide

View guide ›

SII Supplier Guide

View guide ›

Facturae Guide

View guide ›


Developer	Invopop
Category	Government
Scope	B2B
Country	Spain

Invopop’s Spain app provides comprehensive integration with Spanish tax agencies, centralizing all compliance requirements for electronic invoicing and tax reporting in Spain. This unified app includes tax ID verification through the AEAT census, invoice reporting via SII (Suministro Inmediato de Información), and will progressively incorporate TicketBAI, VERI*FACTU, and other Spanish e-invoicing systems to provide a complete solution for Spanish tax compliance.AEAT Lookup Key Features

Tax ID verification: Verify that NIF/CIF tax IDs exist in the AEAT census for both companies and individuals.
Name matching: For individuals, confirm that the provided name matches the tax ID on record with AEAT.
Name normalization: Automatically update party names to the official AEAT format, ensuring consistency across your system.
Workflow integration: Add verification steps to both invoice and party workflows to validate data at the right time.
Flexible configuration: Configure which parties to verify in invoice workflows (supplier, customer, or both).

Make sure to check out our Spanish Tax ID Lookup guide for instructions on how to set up and use these verification steps in your workflows.SII Key Features

Workflow Automation: This app makes several workflow actions available to report invoices and onboard suppliers.
SII Reporting: Invoices are reported directly to the AEAT through the SII system API, ensuring compliance with Spanish tax reporting requirements for issued and received invoice registries (with limitations).
Supplier Registration & Verification: This app will generate a registration link where suppliers will upload their identity documents and sign an agreement to report invoices under their name (also available through the API).
White-Label: The process allows reporting on behalf of clients (white-label) or directly as an organization, according to user needs.

Make sure to check out our SII Onboarding guide and SII Invoicing guide for instructions on how to set up and use these actions in your workflows.

SII Implementation Scope

Our SII implementation is under active development and focuses on core functionality for the most common use cases. If these limitations affect your business requirements, please contact us to discuss your specific needs and our implementation roadmap.

The current SII integration provides a foundational implementation covering the primary VAT registry books required for most businesses operating in Spain. Understanding what is and isn’t supported will help you determine if this solution meets your compliance needs.

Supported Registry Books

We currently support the two most commonly used VAT registry books:

Libro de Registro de Facturas Expedidas (Issued Invoices Registry)
Libro de Registro de Facturas Recibidas (Received Invoices Registry) - with specific limitations

Unsupported Registry Books

The following VAT registry books are not supported at the moment:

Libro de Registro de Bienes de Inversión (Investment Goods Registry)
Libro de Registro de Determinadas Operaciones Intracomunitarias (Specific Intra-Community Operations Registry)
Other registries such as cash payments (pagos en metálico), travel agency operations (operaciones de agencias de viajes), etc.

Received Invoices Limitations

When reporting to the Libro de Registro de Facturas Recibidas, the following key limitations apply:

Deductible VAT matching: The deductible VAT amount (cuota deducible) always equals the charged VAT amount (cuota repercutida). Invoices where the deductible VAT is lower than the charged VAT cannot be reported.
Investment goods flag: Invoices cannot be marked as investment goods (bienes de inversión) within the received invoices registry.
Deduction period alignment: The deduction period must match the settlement period. Deduction periods that differ from the liquidation periods cannot be specified.

These represent the primary limitations in the current implementation.

Regional Endpoints

Currently, only the AEAT (Agencia Estatal de Administración Tributaria) endpoint is supported for SII reporting. This covers businesses operating under the standard Spanish tax framework.Support for the Canary Islands, Navarra and the Basque Country regional endpoints is coming soon.

Facturae workflows

Facturae generate invoice

Example Facturae invoice workflow with states

{
    "name": "Facturae Generate Invoice",
    "description": "Generate a Facturae XML invoice",
    "schema": "bill/invoice",
    "steps": [
        {
            "id": "dc2d4780-0be4-11f1-99f1-2d47ed7bc202",
            "name": "Add Sequential Code",
            "provider": "sequence.enumerate",
            "summary": "Dynamic · Facturae · 000001",
            "config": {
                "name": "Facturae",
                "padding": 6,
                "start": 1
            }
        },
        {
            "id": "e2d8e3f0-0be4-11f1-99f1-2d47ed7bc202",
            "name": "Sign Envelope",
            "provider": "silo.close"
        },
        {
            "id": "ef9897c0-0be4-11f1-99f1-2d47ed7bc202",
            "name": "Generate Facturae XML",
            "provider": "gov-es.facturae.generate"
        }
    ],
    "rescue": []
}

SII invoice workflows

SII issue invoice

Example SII issue invoice workflow with states

{
  "name": "SII issue invoice",
  "description": "Report a SII record for an issued invoice to the AEAT and generate a PDF",
  "schema": "bill/invoice",
  "steps": [
    {
      "id": "59f4dee0-bc8f-11ef-8ca1-573cbe7db4cd",
      "name": "Set State",
      "provider": "silo.state",
      "summary": "Set state to `processing`{.state .processing}",
      "config": {
        "state": "processing"
      }
    },
    {
      "id": "ec41cce0-0fc3-11f0-8a81-7911b3ecee3c",
      "name": "Add Sequential Code",
      "provider": "sequence.enumerate",
      "summary": "Dynamic · SII · 000001",
      "config": {
        "name": "SII",
        "padding": 6,
        "start": 1
      }
    },
    {
      "id": "fc75e4f0-8721-11ef-a962-73e3f2037a52",
      "name": "Sign Envelope",
      "provider": "silo.close"
    },
    {
      "id": "61661540-bc8f-11ef-8ca1-573cbe7db4cd",
      "name": "Record issued invoice in SII",
      "provider": "gov-es.sii.record.issued"
    },
    {
      "id": "65312700-bc8f-11ef-8ca1-573cbe7db4cd",
      "name": "Generate PDF",
      "provider": "pdf",
      "summary": "Spanish - A4",
      "config": {
        "date_format": "%Y-%m-%d",
        "layout": "A4",
        "locale": "es",
        "logo_height": 60
      }
    },
    {
      "id": "6abb4de0-bc8f-11ef-8ca1-573cbe7db4cd",
      "name": "Set State",
      "provider": "silo.state",
      "summary": "Set state to `sent`{.state .sent}",
      "config": {
        "state": "sent"
      }
    }
  ],
  "rescue": [
    {
      "id": "798b1d00-bc8f-11ef-8ca1-573cbe7db4cd",
      "name": "Set State",
      "provider": "silo.state",
      "summary": "Set state to `error`{.state .error}",
      "config": {
        "state": "error"
      }
    }
  ]
}

SII record received invoice

Example SII received invoice workflow with states

{
  "name": "SII record received invoice",
  "description": "Generate SII record for a received invoice and send it to the AEAT",
  "schema": "bill/invoice",
  "steps": [
    {
      "id": "59f4dee0-bc8f-11ef-8ca1-573cbe7db4cd",
      "name": "Set State",
      "provider": "silo.state",
      "summary": "Set state to `processing`{.state .processing}",
      "config": {
        "state": "processing"
      }
    },
    {
      "id": "ec41cce0-0fc3-11f0-8a81-7911b3ecee3c",
      "name": "Add Sequential Code",
      "provider": "sequence.enumerate",
      "summary": "Dynamic · SII · 000001",
      "config": {
        "name": "SII",
        "padding": 6,
        "start": 1
      }
    },
    {
      "id": "fc75e4f0-8721-11ef-a962-73e3f2037a52",
      "name": "Sign Envelope",
      "provider": "silo.close"
    },
    {
      "id": "61661540-bc8f-11ef-8ca1-573cbe7db4cd",
      "name": "Record received invoice in SII",
      "provider": "gov-es.sii.record.received"
    },
    {
      "id": "6abb4de0-bc8f-11ef-8ca1-573cbe7db4cd",
      "name": "Set State",
      "provider": "silo.state",
      "summary": "Set state to `sent`{.state .sent}",
      "config": {
        "state": "sent"
      }
    }
  ],
  "rescue": [
    {
      "id": "798b1d00-bc8f-11ef-8ca1-573cbe7db4cd",
      "name": "Set State",
      "provider": "silo.state",
      "summary": "Set state to `error`{.state .error}",
      "config": {
        "state": "error"
      }
    }
  ]
}

SII party workflows

SII register party

Example SII register party

{
    "name": "SII register party",
    "description": "Registers a party for SII reporting",
    "schema": "org/party",
    "steps": [
        {
            "id": "52f5d190-831c-11f0-9ba3-7d4deb7b9d0e",
            "name": "Register party for SII reporting",
            "provider": "gov-es.sii.register"
        },
        {
            "id": "5bfc9c10-831c-11f0-9ba3-7d4deb7b9d0e",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `processing`{.state .processing}",
            "config": {
                "state": "processing"
            }
        },
        {
            "id": "627c94a0-831c-11f0-9ba3-7d4deb7b9d0e",
            "name": "Wait for party upload for SII reporting",
            "provider": "gov-es.sii.wait.upload"
        },
        {
            "id": "6f84ea30-831c-11f0-9ba3-7d4deb7b9d0e",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `registered`{.state .registered}",
            "config": {
                "state": "registered"
            }
        },
        {
            "id": "78dabf10-831c-11f0-9ba3-7d4deb7b9d0e",
            "name": "Wait for party approval for SII reporting",
            "provider": "gov-es.sii.wait.approval"
        }
    ],
    "rescue": [
        {
            "id": "846415c0-831c-11f0-9ba3-7d4deb7b9d0e",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `rejected`{.state .rejected}",
            "config": {
                "state": "rejected"
            }
        },
        {
            "id": "d0e996c0-d9db-11f0-9b9a-5143ba8c831d",
            "name": "Unregister party from SII reporting",
            "provider": "gov-es.sii.unregister"
        }
    ]
}

SII unregister party

Example SII party registration

{
    "name": "SII unregister party",
    "description": "Revokes entitlement to report invoices to SII for a party.",
    "schema": "org/party",
    "steps": [
        {
            "id": "8a613610-67ba-11f0-bcaf-170efff782a9",
            "name": "Unregister party from SII reporting",
            "provider": "gov-es.sii.unregister"
        },
        {
            "id": "96a6b0d0-67ba-11f0-bcaf-170efff782a9",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `void`{.state .void}",
            "config": {
                "state": "void"
            }
        }
    ],
    "rescue": [
        {
            "id": "e8d2a6b0-67bb-11f0-bcaf-170efff782a9",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

Supplier

Spain supplier example

{
  "$schema": "https://gobl.org/draft-0/org/party",
  "name": "Invopop S.L.",
  "tax_id": {
    "country": "ES",
    "code": "B85905495"
  },
    "people": [
        {
            "name": {
                "given": "Juan",
                "surname": "Pérez González"
            },
            "identities": [
                {
                    "key": "national",
                    "code": "123456789A"
                }
            ],
            "addresses": [
                {
                    "num": "10",
                    "street": "Calle Ejemplo",
                    "locality": "Madrid",
                    "region": "Madrid",
                    "code": "28020",
                    "country": "ES"
                }
            ]
        }
    ],
  "addresses": [
    {
      "num": "42",
      "street": "Calle Pradillo",
      "locality": "Madrid",
      "region": "Madrid",
      "code": "28002",
      "country": "ES"
    }
  ],
  "emails": [
    {
      "addr": "billing@example.com"
    }
  ]
}

Facturae example documents

Facturae B2B Invoice

A standard Facturae invoice from a Spanish supplier to a Spanish business customer.Notice:

the es-facturae-v3 addon is required,
the es-facturae-doc-type and es-facturae-invoice-class tax extensions must be set,
both supplier and customer must have full address details and valid Spanish tax IDs.

Facturae B2G Invoice

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "ES",
	"$addons": [
		"es-facturae-v3"
	],
	"uuid": "01922b1e-e288-7ab9-82f3-0c8c8c7956bc",
	"type": "standard",
	"code": "TEST01001F",
	"issue_date": "2021-12-08",
	"currency": "EUR",
	"tax": {
		"ext": {
			"es-facturae-doc-type": "FC",
			"es-facturae-invoice-class": "OO"
		}
	},
	"supplier": {
		"name": "Hypeprop Sl",
		"alias": "Hypeprop",
		"tax_id": {
			"country": "ES",
			"code": "B23103039"
		},
		"people": [
			{
				"name": {
					"given": "Paloma",
					"surname": "Araujo"
				}
			}
		],
		"addresses": [
			{
				"num": "74",
				"street": "Campo Real",
				"locality": "Torrejón De La Calzada",
				"region": "Madrid",
				"code": "28023",
				"country": "ES"
			}
		],
		"emails": [
			{
				"addr": "rxazy27xfc@iname.com"
			}
		],
		"telephones": [
			{
				"label": "office",
				"num": "+34910730028"
			}
		]
	},
	"customer": {
		"name": "Moniward Sl",
		"tax_id": {
			"country": "ES",
			"code": "B77436020"
		},
		"addresses": [
			{
				"num": "35",
				"street": "Plaza Horno",
				"locality": "Nombela",
				"region": "Toledo",
				"code": "45083",
				"country": "ES"
			}
		],
		"emails": [
			{
				"addr": "bfn25xf3p@lycos.co.uk"
			}
		]
	},
	"lines": [
		{
			"i": 1,
			"quantity": "20",
			"item": {
				"name": "Operations and development - day rate",
				"price": "200.00"
			},
			"sum": "4000.00",
			"taxes": [
				{
					"cat": "VAT",
					"rate": "standard",
					"percent": "21.0%"
				}
			],
			"total": "4000.00"
		},
		{
			"i": 2,
			"quantity": "2",
			"item": {
				"name": "Additional Overtime",
				"price": "101.00"
			},
			"sum": "202.00",
			"taxes": [
				{
					"cat": "VAT",
					"rate": "standard",
					"percent": "21.0%"
				}
			],
			"total": "202.00"
		}
	],
	"payment": {
		"terms": {
			"key": "due-date",
			"due_dates": [
				{
					"date": "2021-12-30",
					"amount": "5084.42",
					"percent": "100%"
				}
			],
			"notes": "Some kind of payment term note"
		},
		"instructions": {
			"key": "credit-transfer",
			"credit_transfer": [
				{
					"iban": "ES25 0188 2570 7185 4470 4761",
					"name": "Bankrandom"
				}
			]
		}
	},
	"totals": {
		"sum": "4202.00",
		"total": "4202.00",
		"taxes": {
			"categories": [
				{
					"code": "VAT",
					"rates": [
						{
							"key": "standard",
							"base": "4202.00",
							"percent": "21.0%",
							"amount": "882.42"
						}
					],
					"amount": "882.42"
				}
			],
			"sum": "882.42"
		},
		"tax": "882.42",
		"total_with_tax": "5084.42",
		"payable": "5084.42"
	},
	"notes": [
		{
			"key": "general",
			"text": "Thank you for your custom!"
		}
	]
}

Facturae Credit Note

A corrective invoice (credit note) referencing a previous Facturae invoice.Notice:

the type is set to credit-note,
a preceding entry references the original invoice with the es-facturae-correction code,
the es-facturae-invoice-class is set to OR (rectificativa).

Facturae Credit Note

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "ES",
	"$addons": [
		"es-facturae-v3"
	],
	"uuid": "01922b1e-e283-7860-96aa-c57af9ffe67b",
	"type": "credit-note",
	"code": "TEST01001R",
	"issue_date": "2021-12-08",
	"currency": "EUR",
	"preceding": [
		{
			"type": "standard",
			"issue_date": "2021-12-08",
			"code": "TEST01001F",
			"ext": {
				"es-facturae-correction": "01"
			}
		}
	],
	"tax": {
		"ext": {
			"es-facturae-doc-type": "FC",
			"es-facturae-invoice-class": "OR"
		}
	},
	"supplier": {
		"name": "Hypeprop Sl",
		"alias": "Hypeprop",
		"tax_id": {
			"country": "ES",
			"code": "B23103039"
		},
		"people": [
			{
				"name": {
					"given": "Paloma",
					"surname": "Araujo"
				}
			}
		],
		"addresses": [
			{
				"num": "74",
				"street": "Campo Real",
				"locality": "Torrejón De La Calzada",
				"region": "Madrid",
				"code": "28023",
				"country": "ES"
			}
		],
		"emails": [
			{
				"addr": "rxazy27xfc@iname.com"
			}
		],
		"telephones": [
			{
				"label": "office",
				"num": "+34910730028"
			}
		]
	},
	"customer": {
		"name": "Moniward Sl",
		"tax_id": {
			"country": "ES",
			"code": "B77436020"
		},
		"addresses": [
			{
				"num": "35",
				"street": "Plaza Horno",
				"locality": "Nombela",
				"region": "Toledo",
				"code": "45083",
				"country": "ES"
			}
		],
		"emails": [
			{
				"addr": "bfn25xf3p@lycos.co.uk"
			}
		]
	},
	"lines": [
		{
			"i": 1,
			"quantity": "20",
			"item": {
				"name": "Operations and development - day rate",
				"price": "200.00"
			},
			"sum": "4000.00",
			"taxes": [
				{
					"cat": "VAT",
					"rate": "standard",
					"percent": "21.0%"
				}
			],
			"total": "4000.00"
		},
		{
			"i": 2,
			"quantity": "2",
			"item": {
				"name": "Additional Overtime",
				"price": "101.00"
			},
			"sum": "202.00",
			"taxes": [
				{
					"cat": "VAT",
					"rate": "standard",
					"percent": "21.0%"
				}
			],
			"total": "202.00"
		}
	],
	"totals": {
		"sum": "4202.00",
		"total": "4202.00",
		"taxes": {
			"categories": [
				{
					"code": "VAT",
					"rates": [
						{
							"key": "standard",
							"base": "4202.00",
							"percent": "21.0%",
							"amount": "882.42"
						}
					],
					"amount": "882.42"
				}
			],
			"sum": "882.42"
		},
		"tax": "882.42",
		"total_with_tax": "5084.42",
		"payable": "5084.42"
	},
	"notes": [
		{
			"key": "general",
			"text": "Thank you for your custom!"
		}
	]
}

Facturae FACe Invoice (with Administrative Centers)

An invoice addressed to a public administration via the FACe platform, including the three required DIR3 administrative centers.Notice:

the customer includes an identity with scope: "tax" for the Oficina Contable (DIR3 code 01),
delivery.receiver includes the Órgano Gestor identity (DIR3 code 02),
ordering.buyer includes the Unidad Tramitadora identity (DIR3 code 03),
each public body publishes their DIR3 codes — look them up in the DIR3 directory.

Facturae FACe Invoice (B2G with Admin Centers)

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "ES",
	"$addons": [
		"es-facturae-v3"
	],
	"type": "standard",
	"code": "TEST01002F",
	"issue_date": "2021-12-08",
	"currency": "EUR",
	"tax": {
		"ext": {
			"es-facturae-doc-type": "FC",
			"es-facturae-invoice-class": "OO"
		}
	},
	"supplier": {
		"name": "Hypeprop Sl",
		"alias": "Hypeprop",
		"tax_id": {
			"country": "ES",
			"code": "B23103039"
		},
		"people": [
			{
				"name": {
					"given": "Paloma",
					"surname": "Araujo"
				}
			}
		],
		"addresses": [
			{
				"num": "74",
				"street": "Campo Real",
				"locality": "Torrejón De La Calzada",
				"region": "Madrid",
				"code": "28023",
				"country": "ES"
			}
		],
		"emails": [
			{
				"addr": "rxazy27xfc@iname.com"
			}
		],
		"telephones": [
			{
				"label": "office",
				"num": "+34910730028"
			}
		]
	},
	"customer": {
		"name": "Ayuntamiento de Madrid",
		"tax_id": {
			"country": "ES",
			"code": "P2807900B"
		},
		"identities": [
			{
				"scope": "tax",
				"code": "L01280796"
			}
		],
		"addresses": [
			{
				"num": "4",
				"street": "Plaza de la Villa",
				"locality": "Madrid",
				"region": "Madrid",
				"code": "28005",
				"country": "ES"
			}
		],
		"emails": [
			{
				"addr": "facturacion@madrid.es"
			}
		]
	},
	"delivery": {
		"receiver": {
			"name": "Concejalía de Hacienda",
			"identities": [
				{
					"code": "LA0007407"
				}
			],
			"addresses": [
				{
					"num": "3",
					"street": "Calle Alcalá",
					"locality": "Madrid",
					"region": "Madrid",
					"code": "28014",
					"country": "ES"
				}
			]
		}
	},
	"ordering": {
		"buyer": {
			"name": "Departamento de Compras",
			"identities": [
				{
					"code": "LA0007408"
				}
			],
			"addresses": [
				{
					"num": "10",
					"street": "Gran Vía",
					"locality": "Madrid",
					"region": "Madrid",
					"code": "28013",
					"country": "ES"
				}
			]
		}
	},
	"lines": [
		{
			"quantity": "20",
			"item": {
				"name": "Services rendered",
				"price": "200.00"
			},
			"taxes": [
				{
					"cat": "VAT",
					"rate": "standard"
				}
			]
		}
	],
	"payment": {
		"terms": {
			"key": "due-date",
			"due_dates": [
				{
					"date": "2021-12-30",
					"amount": "4840.00",
					"percent": "100%"
				}
			]
		},
		"instructions": {
			"key": "credit-transfer",
			"credit_transfer": [
				{
					"iban": "ES25 0188 2570 7185 4470 4761",
					"name": "Bankrandom"
				}
			]
		}
	}
}

SII example documents

B2C Standard Invoice

Simplified invoices are used for B2C transactions when the customer is not a business. The transaction amount should be under €400 (VAT included) with some exceptions in which this threshold is increased to €3,000.Notice:

the minimal version (sii-b2c.min.mdx) contains only the essential fields required to create the simplified invoice,
to create a simplified SII invoice, include the simplified tag in your GOBL document with the es-sii-v1 addon,
when running gobl build, the system automatically calculates totals, assigns the $regime to ES, sets the es-sii-doc-type extension to F2 (Simplified invoice), applies the standard VAT rate (21%), and normalizes all fields,
the built version (sii-b2c.mdx) shows the normalized document with calculated totals, line item sums, tax breakdowns, and automatically generated fields, and,
there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": [
    "es-sii-v1"
  ],
  "$tags": [
    "simplified"
  ],
  "series": "SAMPLE",
  "supplier": {
    "name": "Invopop S.L.",
    "tax_id": {
      "country": "ES",
      "code": "B85905495"
    },
    "addresses": [
      {
        "num": "42",
        "street": "Calle Pradillo",
        "locality": "Madrid",
        "region": "Madrid",
        "code": "28002",
        "country": "ES"
      }
    ],
    "emails": [
      {
        "addr": "billing@example.com"
      }
    ]
  },
  "lines": [
    {
      "quantity": "20",
      "item": {
        "name": "Development services",
        "price": "90.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "general"
        }
      ]
    }
  ],
  "notes": [
    {
      "key": "general",
      "text": "This is a sample invoice with a standard tax"
    }
  ]
}

B2B Standard Invoice

Regular invoices are used for B2B transactions. Regular invoices must be issued when:

The customer is a registered business (has a tax identification number).
The transaction amount is €400 VAT included or above, or the customer requires a full invoice.
The customer needs a complete invoice with all tax details for accounting or tax purposes.

Notice:

the minimal version (sii-b2b.min.mdx) contains only the essential fields required to create the standard B2B invoice,
to create a regular SII invoice, include the es-sii-v1 addon and ensure the customer field contains valid tax identification details,
the supplier must be previously registered with the tax authority and the customer NIF or VAT ID must be valid,
when running gobl build, the system automatically calculates totals, assigns the $regime to ES, sets the es-sii-doc-type extension to F1 (Standard invoice), applies the standard VAT rate (21%), and normalizes all fields,
the built version (sii-b2b.mdx) shows the normalized document with calculated totals, line item sums, tax breakdowns, and automatically generated fields, and,
there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": [
    "es-sii-v1"
  ],
  "series": "SAMPLE",
  "supplier": {
    "name": "Invopop S.L.",
    "tax_id": {
      "country": "ES",
      "code": "B85905495"
    },
    "addresses": [
      {
        "num": "42",
        "street": "Calle Pradillo",
        "locality": "Madrid",
        "region": "Madrid",
        "code": "28002",
        "country": "ES"
      }
    ],
    "emails": [
      {
        "addr": "billing@example.com"
      }
    ]
  },
  "customer": {
    "name": "Sample Consumer",
    "tax_id": {
      "country": "ES",
      "code": "B63272603"
    }
  },
  "lines": [
    {
      "quantity": "20",
      "item": {
        "name": "Development services",
        "price": "90.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "general"
        }
      ]
    }
  ]
}

B2B Services EU Client (Reverse Charge)

Reverse charge invoices are used for B2B services provided to customers in other EU member states. Reverse charge must be applied when:

The customer is a registered business in another EU member state (has a valid EU VAT ID).
The service is provided to a business customer (B2B), not a consumer.
The service is subject to VAT but the customer accounts for the VAT in their own country.

Notice:

the minimal version (sii-b2b-services-eu.min.mdx) contains only the essential fields required to create the reverse charge invoice,
to create a reverse charge SII invoice, use the tax key reverse-charge in your invoice lines,
you also need to set the items key to services, which will generate a breakdown by operation type required for this type of invoices,
with reverse charge, no VAT is charged by the supplier; the customer accounts for VAT in their own country,
the supplier must be previously registered with the tax authority and the customer VAT ID must be valid and registered in the EU VIES system,
when running gobl build, the system automatically sets the operation type to S2 (Subject and Not Exempt - With reverse charge) when reporting the document to SII, applies the reverse charge tax treatment, and normalizes all fields,
the built version (sii-b2b-services-eu.mdx) shows the normalized document with the reverse charge configuration, operation type breakdown, and automatically generated fields, and,
there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": [
    "es-sii-v1"
  ],
  "series": "SAMPLE",
  "supplier": {
    "name": "Invopop S.L.",
    "tax_id": {
      "country": "ES",
      "code": "B85905495"
    },
    "addresses": [
      {
        "num": "42",
        "street": "Calle Pradillo",
        "locality": "Madrid",
        "region": "Madrid",
        "code": "28002",
        "country": "ES"
      }
    ],
    "emails": [
      {
        "addr": "billing@example.com"
      }
    ]
  },
  "customer": {
    "name": "Sample Consumer",
    "tax_id": {
      "country": "DE",
      "code": "111111125"
    }
  },
  "lines": [
    {
      "quantity": "20",
      "item": {
        "key": "services",
        "name": "Development services",
        "price": "90.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "key": "reverse-charge"
        }
      ]
    }
  ],
  "notes": [
    {
      "key": "general",
      "text": "This is a sample invoice with reverse charge"
    }
  ]
}

B2B Goods EU Client (Intra-Community)

Intra-community supply invoices are used for B2B goods delivered to customers in other EU member states. Intra-community supplies must be applied when:

The customer is a registered business in another EU member state (has a valid EU VAT ID).
Goods are physically delivered to another EU member state.
The supply is exempt from VAT in the origin country (Spain) and subject to VAT in the destination country.

Notice:

the minimal version (sii-b2b-goods-eu.min.mdx) contains only the essential fields required to create the intra-community supply invoice,
to create an intra-community supply SII invoice, use the tax key intra-community in your invoice lines,
you also need to set the items key to goods, which will report to SII a breakdown by operation type required for this type of invoices,
with intra-community supplies, no VAT is charged in Spain; the customer accounts for VAT in their destination country,
the supplier must be previously registered with the tax authority and the customer VAT ID must be valid and registered in the EU VIES system,
when running gobl build, the es-sii-v1 addon automatically sets the es-sii-exempt extension to E5 (Artículo 25 Ley de IVA) and the es-sii-regime extension to 02 (Export),
the built version (sii-b2b-goods-eu.mdx) shows the normalized document with the intra-community configuration, exemption codes, operation type breakdown, and automatically generated fields, and,
there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": [
    "es-sii-v1"
  ],
  "series": "SAMPLE",
  "supplier": {
    "name": "Invopop S.L.",
    "tax_id": {
      "country": "ES",
      "code": "B85905495"
    },
    "addresses": [
      {
        "num": "42",
        "street": "Calle Pradillo",
        "locality": "Madrid",
        "region": "Madrid",
        "code": "28002",
        "country": "ES"
      }
    ],
    "emails": [
      {
        "addr": "billing@example.com"
      }
    ]
  },
  "customer": {
    "name": "Sample Consumer",
    "tax_id": {
      "country": "DE",
      "code": "111111125"
    }
  },
  "lines": [
    {
      "quantity": "20",
      "item": {
        "key": "goods",
        "name": "Goods",
        "price": "90.00"
      },
      "taxes": [
        {
          "cat": "VAT",
          "key": "intra-community",
          "ext": {
            "es-sii-regime": "02"
          }
        }
      ]
    }
  ],
  "notes": [
    {
      "key": "general",
      "text": "This is a sample invoice with a intra-community"
    }
  ]
}

B2B Services No EU Client (Outside Scope)

Outside scope invoices are used for B2B services provided to customers outside the EU.Notice:

the minimal version (sii-b2b-services-no-eu.min.mdx) contains only the essential fields required to create the outside scope invoice,
to create an outside scope SII invoice, use the tax key outside-scope in your invoice lines,
services provided to non-EU customers are generally outside the scope of Spanish VAT,
the supplier must be previously registered with the tax authority; customer tax identification is optional but recommended for record-keeping purposes,
when running gobl build, the es-sii-v1 addon automatically sets the es-sii-oot extension to location and normalizes all fields,
the built version (sii-b2b-services-no-eu.mdx) shows the normalized document with the outside scope configuration and automatically generated fields, and,
there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": [
    "es-sii-v1"
  ],
  "series": "SAMPLE",
  "supplier": {
    "name": "Invopop S.L.",
    "tax_id": {
      "country": "ES",
      "code": "B85905495"
    },
    "addresses": [
      {
        "num": "42",
        "street": "Calle Pradillo",
        "locality": "Madrid",
        "region": "Madrid",
        "code": "28002",
        "country": "ES"
      }
    ],
    "emails": [
      {
        "addr": "billing@example.com"
      }
    ]
  },
  "customer": {
    "name": "Sample Consumer",
    "tax_id": {
      "country": "SG",
      "code": "201312345A"
    }
  },
  "lines": [
    {
      "quantity": "20",
      "item": {
        "key": "services",
        "name": "Development services",
        "price": "90.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "key": "outside-scope"
        }
      ]
    }
  ],
  "notes": [
    {
      "key": "general",
      "text": "This is a sample invoice with a outside-scope tax"
    }
  ]
}

B2B Goods No EU Client (Export)

Export invoices are used for B2B goods delivered to customers outside the EU.Notice:

the minimal version (sii-b2b-goods-no-eu.min.mdx) contains only the essential fields required to create the export invoice,
to create an export SII invoice, use the tax key export in your invoice lines,
exported goods are exempt from Spanish VAT,
the supplier must be previously registered with the tax authority; customer tax identification is optional but recommended for record-keeping purposes,
when running gobl build, the es-sii-v1 addon automatically sets the es-sii-exempt extension to E2 (Artículo 21 Ley de IVA) and the es-sii-regime extension to 02 (Export),
the built version (sii-b2b-goods-no-eu.mdx) shows the normalized document with the export configuration, exemption codes, and automatically generated fields, and,
there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": [
    "es-sii-v1"
  ],
  "series": "SAMPLE",
  "supplier": {
    "name": "Invopop S.L.",
    "tax_id": {
      "country": "ES",
      "code": "B85905495"
    },
    "addresses": [
      {
        "num": "42",
        "street": "Calle Pradillo",
        "locality": "Madrid",
        "region": "Madrid",
        "code": "28002",
        "country": "ES"
      }
    ],
    "emails": [
      {
        "addr": "billing@example.com"
      }
    ]
  },
  "customer": {
    "name": "Sample Consumer",
    "tax_id": {
      "country": "SG",
      "code": "201312345A"
    }
  },
  "lines": [
    {
      "quantity": "20",
      "item": {
        "key": "goods",
        "name": "Goods",
        "price": "90.00"
      },
      "taxes": [
        {
          "cat": "VAT",
          "key": "export"
        }
      ]
    }
  ],
  "notes": [
    {
      "key": "general",
      "text": "This is a sample invoice with an export"
    }
  ]
}

B2B Exempt E1 Invoice

Exempt E1 invoices are used for B2B transactions that are exempt from VAT pursuant (Artículo 20 Ley de IVA), which covers exemptions in internal operations.Notice:

the minimal version (sii-exempt-E1.min.mdx) contains only the essential fields required to create the exempt E1 invoice,
to create an exempt E1 SII invoice, use the tax key exempt in your invoice lines,
exempt operations are not subject to VAT but must still be reported,
the supplier must be previously registered with the tax authority and the customer NIF must be valid,
when running gobl build, the es-sii-v1 addon automatically sets the es-sii-exempt extension to E1 and normalizes all fields,
the built version (sii-exempt-E1.mdx) shows the normalized document with the exempt E1 configuration and automatically generated fields, and,
there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": [
    "es-sii-v1"
  ],
  "series": "SAMPLE",
  "supplier": {
    "name": "Invopop S.L.",
    "tax_id": {
      "country": "ES",
      "code": "B85905495"
    },
    "addresses": [
      {
        "num": "42",
        "street": "Calle Pradillo",
        "locality": "Madrid",
        "region": "Madrid",
        "code": "28002",
        "country": "ES"
      }
    ],
    "emails": [
      {
        "addr": "billing@example.com"
      }
    ]
  },
  "customer": {
    "name": "Sample Consumer",
    "tax_id": {
      "country": "ES",
      "code": "B63272603"
    }
  },
  "lines": [
    {
      "quantity": "20",
      "item": {
        "name": "Development services",
        "price": "90.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "key": "exempt"
        }
      ]
    }
  ],
  "notes": [
    {
      "key": "general",
      "text": "This is a sample invoice with a exempt tax"
    }
  ]
}

B2C One-Stop-Shop Invoice

One-Stop-Shop (OSS) invoices are used for B2C distance sales of goods and services to consumers in other EU member states when the supplier is registered under the OSS scheme.Notice:

the minimal version (sii-b2c-oss.min.mdx) contains only the essential fields required to create the OSS invoice,
to create an OSS SII invoice, include the simplified tag in your GOBL document with the es-sii-v1 addon,
OSS allows suppliers to register for VAT in one EU member state and account for VAT on all EU distance sales through that single registration,
the supplier must be previously registered with the tax authority and enrolled in the OSS scheme,
when running gobl build, the invoice will be treated as a simplified invoice (es-sii-doc-type extension set to F2) and VAT is accounted for through the OSS scheme in the destination country,
the built version (sii-b2c-oss.mdx) shows the normalized document with the OSS configuration and automatically generated fields, and,
there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": [
    "es-sii-v1"
  ],
  "$tags": [
    "simplified"
  ],
  "series": "SAMPLE",
  "supplier": {
    "name": "Invopop S.L.",
    "tax_id": {
      "country": "ES",
      "code": "B85905495"
    },
    "addresses": [
      {
        "num": "42",
        "street": "Calle Pradillo",
        "locality": "Madrid",
        "region": "Madrid",
        "code": "28002",
        "country": "ES"
      }
    ],
    "emails": [
      {
        "addr": "billing@example.com"
      }
    ]
  },
  "lines": [
    {
      "quantity": "20",
      "item": {
        "name": "Development services",
        "price": "90.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "general"
        }
      ]
    }
  ],
  "notes": [
    {
      "key": "general",
      "text": "This is a sample invoice with a standard tax"
    }
  ]
}

Credit Note

SII Credit Note

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": [
    "es-sii-v1"
  ],
  "type": "credit-note",
  "series": "CN",
  "preceding": [
    {
      "type": "standard",
      "issue_date": "2025-11-13",
      "series": "SAMPLE",
      "code": "004"
    }
  ],
  "supplier": {
    "name": "Invopop S.L.",
    "tax_id": {
      "country": "ES",
      "code": "B85905495"
    },
    "addresses": [
      {
        "num": "42",
        "street": "Calle Pradillo",
        "locality": "Madrid",
        "region": "Madrid",
        "code": "28002",
        "country": "ES"
      }
    ],
    "emails": [
      {
        "addr": "billing@example.com"
      }
    ]
  },
  "customer": {
    "name": "Sample Consumer",
    "tax_id": {
      "country": "ES",
      "code": "B63272603"
    }
  },
  "lines": [
    {
      "quantity": "20",
      "item": {
        "name": "Development services",
        "price": "90.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "general"
        }
      ]
    }
  ],
  "notes": [
    {
      "key": "general",
      "text": "This is a sample invoice with a standard tax"
    }
  ]
}

Corrective Invoice

SII Corrective Invoice

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": [
    "es-sii-v1"
  ],
  "type": "corrective",
  "series": "CO",
  "preceding": [
    {
      "type": "standard",
      "issue_date": "2024-11-13",
      "series": "SAMPLE",
      "code": "004",
      "tax": {
        "categories": [
          {
            "code": "VAT",
            "rates": [
              {
                "key": "standard",
                "ext": {
                  "es-sii-regime": "01"
                },
                "base": "1800.00",
                "percent": "21.0%"
              }
            ]
          }
        ]
      }
    }
  ],
  "supplier": {
    "name": "Invopop S.L.",
    "tax_id": {
      "country": "ES",
      "code": "B85905495"
    },
    "addresses": [
      {
        "num": "42",
        "street": "Calle Pradillo",
        "locality": "Madrid",
        "region": "Madrid",
        "code": "28002",
        "country": "ES"
      }
    ],
    "emails": [
      {
        "addr": "billing@example.com"
      }
    ]
  },
  "customer": {
    "name": "Sample Consumer",
    "tax_id": {
      "country": "ES",
      "code": "B63272603"
    }
  },
  "lines": [
    {
      "quantity": "20",
      "item": {
        "name": "Development services",
        "price": "90.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "general"
        }
      ]
    }
  ],
  "notes": [
    {
      "key": "general",
      "text": "This is a sample invoice with a standard tax"
    }
  ]
}

Copy and paste these documents into the GOBL builder in order to preview and verify them.

🇪🇸 Invopop resources for Spain


Compliance	Invoicing compliance in Spain Compliance timeline
Apps	Spain VERI*FACTU Spain TicketBAI Spain
Guides	Facturae Guide VERIFACTU Invoicing Guide VERIFACTU Supplier Onboarding SII Invoicing Guide SII Supplier Onboarding TicketBAI Guide
FAQ	Spain FAQ
GOBL	Spain Tax Regime VERI*FACTU Addon Facturae Addon SII Addon
GitHub	gobl.facturae gobl.verifactu gobl.ticketbai

Spain FAQ

Frequently asked questions about invoicing compliance in Spain →

Participate in our community

Ask and answer questions about the Spain App →

Network

Government

Notify

Format

Document

Storage

Integrations

Spanish Tax ID Lookup Guide

SII Invoicing Guide

SII Supplier Guide

Facturae Guide

SII Implementation Scope

Supported Registry Books

Unsupported Registry Books

Received Invoices Limitations

Regional Endpoints

Verify Spanish Tax ID (NIF/CIF)

Verify & Correct Tax Details

Generate Facturae XML

Record Issued Invoice with SII

Record Received Invoice with SII

Register with SII

Wait for Upload SII

Wait for Approval SII

Unregister with SII

Spain FAQ

Participate in our community

Network

Government

Notify

Format

Document

Storage

Integrations

Spanish Tax ID Lookup Guide

SII Invoicing Guide

SII Supplier Guide

Facturae Guide

​SII Implementation Scope

​Supported Registry Books

​Unsupported Registry Books

​Received Invoices Limitations

​Regional Endpoints

Verify Spanish Tax ID (NIF/CIF)

Verify & Correct Tax Details

Generate Facturae XML

Record Issued Invoice with SII

Record Received Invoice with SII

Register with SII

Wait for Upload SII

Wait for Approval SII

Unregister with SII

Spain FAQ

Participate in our community

SII Implementation Scope

Supported Registry Books

Unsupported Registry Books

Received Invoices Limitations

Regional Endpoints