SII Invoicing Guide

Introduction

SII (Suministro Inmediato de Información) is a fiscal initiative by the Spanish Tax Agency (AEAT) that requires large businesses to report invoices through certified software. The system records issued and received invoices.

SII is mandatory for companies that meet certain requirements. Companies reporting with VERI*FACTU or TicketBAI are exempt from reporting with SII.Invopop provides a foundational implementation for SII with limitations, please check the current implementation scope for more information.

Prerequisites

To issue your first SII invoice, you must have registered at least one supplier. Make sure you read and implemented the SII supplier onboarding guide before continuing with this guide.

Setup

Add a new workflow to your workspace to issue invoices. You can start with the template below.

Template
Code
Build from scratch

SII issued invoice workflow

This workflow will record an issued invoice in the SII system.

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

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"
      }
    }
  ]
}

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

Set State - Select Processing. This initial state marks the document as being processed.
Add Sequential Code - Use a Dynamic series with a name like “SII”.
Sign Envelope - Signs the document.
Record issued invoice in SII - Records the issued invoice in SII.
Generate PDF - Creates the PDF invoice with the required QR code.
Set State - Select Sent. This final state marks the document as being sent.

In the Error Handling section, add the Set State action and select Error.

You can also add a new workflow to your workspace to record received invoices, if you plan to report those to SII:

Template
Code
Build from scratch

SII received invoice workflow

This workflow will record a received invoice in the SII system.

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

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"
      }
    }
  ]
}

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

Set State - Select Processing. This initial state marks the document as being processed.
Add Sequential Code - Use a Dynamic series with a name like “SII”.
Sign Envelope - Signs the document.
Record received invoice in SII - Records the received invoice in SII.
Generate PDF - Creates the PDF invoice with the required QR code.
Set State - Select Sent. This final state marks the document as being sent.

In the Error Handling section, add the Set State action and select Error.

Keep each Workflow ID at hand, you’ll use them later.

SII allows for document modifications after submission. If a document is rejected or contains errors, update the GOBL details and resubmit to the same workflow.

Issue an Invoice

Upload an Invoice

Use the Create an entry endpoint to upload the invoice details. Include an invoice object in the data field with these required fields:

Add the es-sii-v1 addon
supplier: Use the details of the supplier you’ve registered before.

You can copy one of the example invoices below as a reference.

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"
    }
  ]
}

After uploading you’ll see the document in the Invoices section with status Empty.

Send the Invoice to the SII invoice workflow

Send the invoice to the SII workflow using the Create a job endpoint. Use:

workflow_id: use the Workflow ID of the SII issue invoice workflow created on setup.
silo_entry_id: use the Silo Entry ID of the invoice you’ve just uploaded.

The invoice’s status will change to Sent when the workflow completes successfully.

You can verify that the PDF was generated by clicking on the invoice and selecting the PDF from the “Files” tab.

Issue a Credit Note (Rectificativa por Diferencias)

In Spain, one way to correct an invoice is by issuing a credit note, known as a Rectificativa por Diferencias. An alternative method is to issue a Rectificativa por Sustitución, which involves creating a new invoice with the type corrective. The difference between the two is subtle but important:

A credit note adjusts the value of the original invoice.
A corrective invoice replaces the original invoice entirely.

For example, if you issued an invoice for €100 but later realized it should have been €80, you can either:

Issue a credit note for €20, or
Issue a corrective invoice for €80.

Unless you have a specific requirement to use a corrective invoice we recommend only using credit notes. They’re more widely supported across countries, while corrective invoices are specific to a few jurisdictions like Spain. Examples where you would need to issue a corrective invoice (Rectificativa por Sustitución) are incorrect supplier or client data, which can’t be corrected through credit or debit notes.

Upload a Credit Note

A credit note in Invopop is an invoice of the type credit note. The process is very similar to uploading an invoice, use the Create an entry endpoint to upload a credit note. Include an invoice object in the data, with these required fields:

Add the es-sii-v1 addon
supplier: use the same supplier details as in the original invoice
type: credit-note
preceding: references the original invoice, within it, you must include:
- uuid: the UUID of the original invoice (optional but recommended)
- type: type of the original invoice
- issue_date: the date of the original invoice
- series: the series of the original invoice
- code: the code of the original invoice

You can copy the example credit note below as a reference.

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"
    }
  ]
}

After successful upload, you’ll see the credit note in the Invoices section with status Empty. If you’ve included the uuid of the invoice in preceding, you’ll see a link to the credit note we’ve just created in the Related tab of the invoice.

Send the Credit Note to the SII invoice workflow

Send the credit note to the SII workflow using the Create a job endpoint. Use:

workflow_id: use the Workflow ID of the SII issued invoice workflow we created during setup
silo_entry_id: use the The Silo Entry ID of the credit note you’ve just uploaded.

The credit note’s status will change to Sent when the workflow completes successfully.

Issue a Corrective Invoice (Rectificativa por Sustitución)

Upload a Corrective Invoice

A corrective invoice in Invopop is an invoice of the type corrective. The process is very similar to uploading an invoice, use the Create an entry endpoint to upload a corrective invoice. Include an invoice object in the data, with these required fields:

regime: ES
Add the es-sii-v1 addon
supplier_id: use the same supplier details as in the original invoice
type: corrective
preceding: references the original invoice, within it, you must include:
- uuid: the UUID of the original invoice (optional but recommended)
- type: type of the original invoice
- issue_date: the date of the original invoice
- series: the series of the original invoice
- code: the code of the original invoice
- tax: the tax section of the original invoice, you can copy it from the original invoice

You can copy the example corrective invoice below as a reference.

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"
    }
  ]
}

After successful upload, you’ll see the corrective invoice in the Invoices section with status Empty. If you’ve included the uuid of the invoice in preceding, you’ll see a link to the corrective invoice we’ve just created in the Related tab of the invoice.

Send the Corrective Invoice to the SII invoice workflow

Send the corrective invoice to the SII workflow using the Create a job endpoint. Use:

workflow_id: use the Workflow ID of the SII issued invoice workflow we created during setup
silo_entry_id: use the The Silo Entry ID of the corrective invoice you’ve just uploaded.

The corrective invoice’s status will change to Sent when the workflow completes successfully.

Record a Received Invoice

Upload a Received Invoice

Use the Create an entry endpoint to upload the received invoice details. Include an invoice object in the data field with these required fields:

Add the es-sii-v1 addon
customer: Use the details of the party you’ve registered before.

You can copy the example invoice below as a reference. Note that any invoice type from the previous sections (issued invoices) could also be used, as well as credit notes, by simply swapping the supplier and customer fields.

B2B Standard Received Invoice

This is a standard B2B invoice received from a supplier where:

The supplier is the business that has issued the invoice to you.
The customer is your business (previously registered).

SII B2B Received Invoice

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": [
    "es-sii-v1"
  ],
  "series": "SAMPLE",
  "supplier": {
    "name": "Sample Supplier",
    "tax_id": {
      "country": "ES",
      "code": "B63272603"
    }
  },
  "customer": {
    "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"
        }
      ]
    }
  ]
}

After uploading you’ll see the document in the Invoices section with status Empty.

Send the Invoice to the SII received invoice workflow

Send the invoice to the SII received invoice workflow using the Create a job endpoint. Use:

workflow_id: use the Workflow ID of the SII received invoice workflow created on setup.
silo_entry_id: use the Silo Entry ID of the invoice you’ve just uploaded.

The invoice’s status will change to Sent when the workflow completes successfully.You can verify that the PDF was generated by clicking on the invoice and selecting the PDF from the “Files” tab.

🇪🇸 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

Find answers to frequently asked questions about invoicing in Spain →

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Ask and answer questions about invoicing in Spain →

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API

Features

SII Invoicing Guide

Introduction

Prerequisites

Setup

SII issued invoice workflow

SII received invoice workflow

Issue an Invoice

Issue a Credit Note (Rectificativa por Diferencias)

Issue a Corrective Invoice (Rectificativa por Sustitución)

Record a Received Invoice

Spain FAQ

Participate in our community

Networks

Countries

Set-up

GOBL

Apps

API

Features

​Introduction

​Prerequisites

​Setup

SII issued invoice workflow

SII received invoice workflow

​Issue an Invoice

​Issue a Credit Note (Rectificativa por Diferencias)

​Issue a Corrective Invoice (Rectificativa por Sustitución)

​Record a Received Invoice

Spain FAQ

Participate in our community

Introduction

Prerequisites

Setup

Issue an Invoice

Issue a Credit Note (Rectificativa por Diferencias)

Issue a Corrective Invoice (Rectificativa por Sustitución)

Record a Received Invoice