Facturae Guide

Generate Facturae XML invoices for B2G in Spain.

Introduction

Facturae is Spain’s official XML invoice format for Business-to-Government (B2G) transactions. The current version is Facturae 3.2.2, and invoices are submitted to public administrations through the FACe platform.

Facturae is required when invoicing any Spanish public administration body (central government, regional governments, local councils, etc.). Unlike other Spanish tax reporting systems (VERI*FACTU, SII), Facturae does not require supplier registration — you simply generate the XML and submit it.

Prerequisites

To generate Facturae invoices, ensure you have:

• An invoice with:
  • Supplier details (company name, tax ID, full address). Check the Spanish regime for specifics.
  • Line items with name, price, and applicable taxes.

Facturae Setup

To generate Facturae invoices, follow these instructions in the Invopop Console:

1. Connect the Spain app

   1. Navigate to Configuration → Apps.
   2. Locate Spain in the app discovery list.
   3. Click Connect to activate.

   No additional configuration is needed.

2. Configure invoice workflow

   Template

   Facturae Generate Invoice

   This workflow will generate a Facturae XML document.

   Add to my workspace

   Code

   Copy and paste into a new Empty Invoice workflow code view.

   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": []
   }
   

   Build from scratch

   First, review our workflows guide to understand the basics.

   In Console create a new workflow and select Empty Invoice workflow in the template selector, then add the essential steps:

   1. Add Sequential Code: Assigns a sequential code to the invoice.
   2. Sign Envelope: The envelope must be signed before processing.
   3. Generate Facturae XML: Produces the Facturae 3.2.2 XML document.

Administrative Centers (DIR3 Codes)

When invoicing Spanish public administrations via FACe, you must include three administrative centers identified by their DIR3 codes. Each public body publishes these codes in the DIR3 directory.

The three required roles and their corresponding GOBL fields are:

Facturae Role	Code	GOBL Field
Oficina Contable (Accounting Office)	01	customer.identities[] with scope: "tax"
Órgano Gestor (Managing Body)	02	delivery.receiver.identities[0]
Unidad Tramitadora (Processing Unit)	03	ordering.buyer.identities[0]

See the FACe example below for a complete invoice with all three administrative centers.

Running

Use the following example GOBL documents to generate Facturae invoices.

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": "[e-mail]"
			}
		],
		"telephones": [
			{
				"label": "office",
				"num": "[phone]"
			}
		]
	},
	"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": "[e-mail]"
			}
		]
	},
	"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": "[e-mail]"
			}
		],
		"telephones": [
			{
				"label": "office",
				"num": "[phone]"
			}
		]
	},
	"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": "[e-mail]"
			}
		]
	},
	"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": "[e-mail]"
			}
		],
		"telephones": [
			{
				"label": "office",
				"num": "[phone]"
			}
		]
	},
	"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": "[e-mail]"
			}
		]
	},
	"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"
				}
			]
		}
	}
}

In your invoice data, make sure to include the es-facturae-v3 addon and set the regime to ES.

Once you have saved in Invopop, select Run workflow and select “Facturae Generate Invoice” from the sidebar.

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🇪🇸 Invopop resources for Spain

Compliance	Invoicing compliance in Spain Compliance timeline
Apps	Spain VERI*FACTU Spain TicketBAI Spain
Guides	Facturae Guide VERI*FACTU Invoicing Guide VERI*FACTU 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

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