VERI*FACTU Spain

Convert and send invoices to the Spanish tax authorities using the VERI*FACTU system.

Description

VERI*FACTU invoicing guide

View implementation guide ›

VERI*FACTU supplier guide

View implementation guide ›

Developer	Invopop
Category	Government
Scope	B2B, B2C
Country	Spain

Invopop’s VERI*FACTU app is designed to support full compliance with Spain’s VERI*FACTU e-invoicing regulation. It provides endpoints and workflows to automate supplier onboarding, document upload, identity verification, and invoice generation, enabling businesses and intermediaries to issue e-invoices in accordance with Spanish law.

Key Features

1. Workflow Automation: this app makes several workflow actions available to issue invoices and onboard suppliers.
2. Legally compliant PDF invoices: VERI*FACTU requires QR codes to consult the status of a document with the AEAT. This app will automatically generate compliant PDF invoices.
3. VERI*FACTU XML generation: this app will generate a legally compliant XML which is included as an attachment in the Silo Entry and sent to the tax agency when issuing an invoice.
4. Supplier Registration & Verification: this app will generate a registration link where suppliers will upload their identity documents and sign an agreement to issue invoices under their name (also available through the API).
5. White-Label: the process allows issuance on behalf of clients (white-label) or directly as an organization, according to user needs.
6. QR Code: Generates the VERI*FACTU QR code according to the AEAT specifications.

Make sure to check out our VERI*FACTU implementation guides for instructions on how to issue invoices) and onboard suppliers.

Actions

The following workflow actions will be available once you install and enable this app:

Generate VERI*FACTU

Send VERI*FACTU

Cancel VERI*FACTU

Send a cancel request for previously sent VERI*FACTU Invoice.

Register with VERI*FACTU

Register VERI*FACTU parties before issuing invoices on their behalf.

Wait for Upload VERI*FACTU

Block the job while waiting for the end-user to complete their registration steps.

Wait for Approval VERI*FACTU

Wait for a approval that the uploaded documentation is correct.

Unregister VERI*FACTU

Disables a previously registered party from issuing invoices .

Workflows

Invoice workflows

VERI*FACTU issue invoice

Example VERI*FACTU invoice workflow

{
  "name": "VERI*FACTU issue invoice",
  "description": "Generate and send VERI*FACTU to AEAT, then generate PDF with QR",
  "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 · Verifactu · 000001",
      "config": {
        "name": "Verifactu",
        "padding": 6,
        "start": 1
      }
    },
    {
      "id": "fc75e4f0-8721-11ef-a962-73e3f2037a52",
      "name": "Sign Envelope",
      "provider": "silo.close"
    },
    {
      "id": "ef2ce710-bc8e-11ef-8ca1-573cbe7db4cd",
      "name": "Generate Verifactu (Spain)",
      "provider": "verifactu.generate"
    },

    {
      "id": "61661540-bc8f-11ef-8ca1-573cbe7db4cd",
      "name": "Send Verifactu (Spain)",
      "provider": "verifactu.send"
    },
    {
      "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"
      }
    }
  ]
}

VERI*FACTU cancel invoice

Example VERI*FACTU cancel workflow

{
    "name": "VERI*FACTU cancel document",
    "description": "Cancel a VERI*FACTU document and report it to AEAT",
    "schema": "bill/invoice",
    "steps": [
        {
            "id": "2f897e30-3c9c-11f0-8690-a921c0418914",
            "name": "Cancel VERI*FACTU (Spain)",
            "provider": "verifactu.cancel"
        },
        {
            "id": "334ffc10-3c9c-11f0-8690-a921c0418914",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `void`{.state .void}",
            "config": {
                "state": "void"
            }
        }
    ],
    "rescue": [
        {
            "id": "384cfe20-3c9c-11f0-8690-a921c0418914",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

Party workflows

VERI*FACTU register supplier

Example VERI*FACTU supplier registration

{
    "name": "VERI*FACTU supplier registration",
    "description": "Enables suppliers to register for VERI*FACTU invoice generation",
    "schema": "org/party",
    "steps": [
        {
            "id": "74b9cf20-da92-11f0-864b-8d842f7d4ab2",
            "name": "Verify Spanish Tax ID (NIF/CIF)",
            "provider": "gov-es.lookup.verify"
        },
        {
            "id": "554c7040-66d7-11f0-a392-dfb6c99d6698",
            "name": "Register with VERI*FACTU",
            "provider": "verifactu.register",
            "next": [],
            "notes": "Register a party before issuing invoices"
        },
        {
            "id": "62148880-66d7-11f0-a392-dfb6c99d6698",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `processing`{.state .processing}",
            "config": {
                "state": "processing"
            },
            "next": [],
            "notes": "Label the silo entry as 'Processing'"
        },
        {
            "id": "5b924600-66d7-11f0-a392-dfb6c99d6698",
            "name": "Wait for Upload VERI*FACTU",
            "provider": "verifactu.wait.upload",
            "next": [],
            "notes": "Block the job while waiting for the end-user to complete their registration steps."
        },
        {
            "id": "6bec1080-66d7-11f0-a392-dfb6c99d6698",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `registered`{.state .registered}",
            "config": {
                "state": "registered"
            },
            "next": [],
            "notes": "The party has issuing entitlement, so label as 'Registered'"
        },
        {
            "id": "670d1dc0-66d7-11f0-a392-dfb6c99d6698",
            "name": "Wait for Approval VERI*FACTU",
            "provider": "verifactu.wait.approval",
            "next": [],
            "notes": "Pending verification of uploaded documentation"
        }
    ],
    "rescue": [
        {
            "id": "4be625f0-da6d-11f0-864b-8d842f7d4ab2",
            "name": "Unregister VERI*FACTU",
            "provider": "verifactu.unregister",
            "notes": "Disables a previously registered party from issuing invoices."
        },
        {
            "id": "535bf030-da6d-11f0-864b-8d842f7d4ab2",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `rejected`{.state .rejected}",
            "config": {
                "state": "rejected"
            },
            "notes": "Label the silo entry as 'Rejected'"
        }
    ]
}

Unregister VERI*FACTU supplier

Example unregister VERI*FACTU supplier

{
    "name": "VERI*FACTU unregister supplier",
    "description": "Revokes invoice issuing entitlement for a VERI*FACTU supplier",
    "schema": "org/party",
    "steps": [
        {
            "id": "8a613610-67ba-11f0-bcaf-170efff782a9",
            "name": "Unregister VERI*FACTU supplier",
            "provider": "verifactu.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"
            }
        }
    ]
}

Documents

Invoices:

B2C Simplified 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.

To create a simplified VERI*FACTU invoice, include the simplified tag in your GOBL document with the es-verifactu-v1 addon.

B2C Invoice

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "ES",
    "$addons": [
        "es-verifactu-v1"
    ],
    "$tags": [
        "simplified"
    ],
    "type": "standard",
    "series": "SAMPLE",
    "issue_date": "2024-11-13",
    "currency": "EUR",
    "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"
            }
        ]
    },
    "lines": [
        {
            "quantity": "20",
            "item": {
                "name": "Development services",
                "price": "90.00",
                "unit": "h"
            },
            "sum": "1800.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "rate": "general"
                }
            ],
            "total": "1800.00"
        }
    ],
    "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.

To create a regular VERI*FACTU invoice, include the es-verifactu-v1 addon and ensure the customer field contains valid tax identification details. The addon will automatically set the document type to F1 when the silo entry is built (which happens automatically when saving a silo entry through the API or console).

The supplier must be previously registered with the tax authority and the customer NIF or VAT ID must be valid.

B2B Invoice

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "ES",
    "$addons": [
        "es-verifactu-v1"
    ],
    "type": "standard",
    "series": "SAMPLE",
    "code": "004",
    "issue_date": "2024-11-13",
    "currency": "EUR",
    "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"
            }
        ]
    },
    "customer": {
        "name": "Sample Consumer",
        "tax_id": {
            "country": "ES",
            "code": "B63272603"
        }
    },
    "lines": [
        {
            "quantity": "20",
            "item": {
                "name": "Development services",
                "price": "90.00",
                "unit": "h"
            },
            "sum": "1800.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "rate": "general"
                }
            ],
            "total": "1800.00"
        }
    ],
    "notes": [
        {
            "key": "general",
            "text": "This is a sample invoice with a exempt tax"
        }
    ]
}

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.

To create a reverse charge VERI*FACTU invoice, use the tax key reverse-charge in your invoice lines. The es-verifactu-v1 addon will automatically set the operation class to S2 (Subject and Not Exempt - With reverse charge) when the silo entry is built.

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.

B2B Intra-community Services invoice

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "ES",
    "$addons": [
        "es-verifactu-v1"
    ],
    "type": "standard",
    "series": "SAMPLE",
    "code": "sett/000001",
    "issue_date": "2024-11-13",
    "currency": "EUR",
    "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"
            }
        ]
    },
    "customer": {
        "name": "Sample Consumer",
        "tax_id": {
            "country": "DE",
            "code": "111111125"
        }
    },
    "lines": [
        {
            "quantity": "20",
            "item": {
                "name": "Development services",
                "price": "90.00",
                "unit": "h"
            },
            "sum": "1800.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "reverse-charge"
                }
            ],
            "total": "1800.00"
        }
    ],
    "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.

To create an intra-community supply VERI*FACTU invoice, use the tax key intra-community in your invoice lines. The es-verifactu-v1 addon will automatically set the exemption code to E5 (Artículo 25 Ley de IVA) when the silo entry is built.

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.

Intra-community goods invoice

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "ES",
    "$addons": [
        "es-verifactu-v1"
    ],
    "type": "standard",
    "series": "SAMPLE",
    "code": "sett/000003",
    "issue_date": "2024-11-13",
    "currency": "EUR",
    "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"
            }
        ]
    },
    "customer": {
        "name": "Sample Consumer",
        "tax_id": {
            "country": "DE",
            "code": "111111125"
        }
    },
    "lines": [
        {
            "quantity": "20",
            "item": {
                "name": "Goods",
                "price": "90.00"
            },
            "sum": "1800.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "intra-community"
                }
            ],
            "total": "1800.00"
        }
    ],
    "notes": [
        {
            "key": "general",
            "text": "This is a sample invoice with a intra-community"
        }
    ]
}

B2B Services International Client (Outside Scope)

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

To create an outside scope VERI*FACTU invoice, use the tax key outside-scope in your invoice lines. The es-verifactu-v1 addon will automatically set the operation class to N2 (Not Subject - Due to location rules) when the silo entry is built.

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.

B2B International Services invoice

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "ES",
    "$addons": [
        "es-verifactu-v1"
    ],
    "type": "standard",
    "series": "SAMPLE",
    "code": "sett/000002",
    "issue_date": "2025-11-17",
    "currency": "EUR",
    "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"
            }
        ]
    },
    "customer": {
        "name": "Sample Consumer",
        "tax_id": {
            "country": "SG",
            "code": "201312345A"
        }
    },
    "lines": [
        {
            "quantity": "20",
            "item": {
                "name": "Development services",
                "price": "90.00",
                "unit": "h"
            },
            "sum": "1800.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "outside-scope"
                }
            ],
            "total": "1800.00"
        }
    ],
    "notes": [
        {
            "key": "general",
            "text": "This is a sample invoice with a outside-scope tax"
        }
    ]
}

B2B Goods International Client (Export)

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

To create an export VERI*FACTU invoice, use the tax key export in your invoice lines. The es-verifactu-v1 addon will automatically set the exemption code to E2 (Artículo 21 Ley de IVA) and regime code to 02 (Export) when the silo entry is built.

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.

B2B International Goods invoice

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "ES",
    "$addons": [
        "es-verifactu-v1"
    ],
    "type": "standard",
    "series": "SAMPLE",
    "code": "sett/000004",
    "issue_date": "2025-11-17",
    "currency": "EUR",
    "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"
            }
        ]
    },
    "customer": {
        "name": "Sample Consumer",
        "tax_id": {
            "country": "SG",
            "code": "201312345A"
        }
    },
    "lines": [
        {
            "quantity": "20",
            "item": {
                "name": "Goods",
                "price": "90.00"
            },
            "sum": "1800.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "export"
                }
            ],
            "total": "1800.00"
        }
    ],
    "notes": [
        {
            "key": "general",
            "text": "This is a sample invoice with a 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.

To create an exempt E1 VERI*FACTU invoice, use the tax key exempt in your invoice lines. The es-verifactu-v1 addon will automatically set the exemption code to E1 when the silo entry is built.

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.

B2B Exempt E1 Invoice

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "ES",
    "$addons": [
        "es-verifactu-v1"
    ],
    "type": "standard",
    "series": "SAMPLE",
    "code": "004",
    "issue_date": "2024-11-13",
    "currency": "EUR",
    "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"
            }
        ]
    },
    "customer": {
        "name": "Sample Consumer",
        "tax_id": {
            "country": "ES",
            "code": "B63272603"
        }
    },
    "lines": [
        {
            "quantity": "20",
            "item": {
                "name": "Development services",
                "price": "90.00",
                "unit": "h"
            },
            "sum": "1800.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "exempt"
                }
            ],
            "total": "1800.00"
        }
    ],
    "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.

To create an OSS VERI*FACTU invoice, include the simplified tag in your GOBL document with the es-verifactu-v1 addon. The invoice will be treated as a simplified invoice (document type F2) and VAT is accounted for through the OSS scheme in the destination country.

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.

B2C One Stop Shop Invoice

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "ES",
    "$addons": [
        "es-verifactu-v1"
    ],
    "$tags": [
        "simplified"
    ],
    "type": "standard",
    "series": "SAMPLE",
    "code": "004",
    "issue_date": "2024-11-13",
    "currency": "EUR",
    "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"
            }
        ]
    },
    "lines": [
        {
            "quantity": "20",
            "item": {
                "name": "Development services",
                "price": "90.00",
                "unit": "h"
            },
            "sum": "1800.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "rate": "standard"
                }
            ],
            "total": "1800.00"
        }
    ],
    "notes": [
        {
            "key": "general",
            "text": "This is a sample invoice with a standard tax"
        }
    ]
}

Credit note (rectificativa por diferencias)

Rectificativa por diferencias

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "ES",
    "$addons": [
        "es-verifactu-v1"
    ],
    "uuid": "01971bb1-1499-7001-81ea-26f51cf396e1",
    "type": "credit-note",
    "series": "CN",
    "issue_date": "2025-05-29",
    "currency": "EUR",
    "preceding": [
        {
            "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852a0",
            "type": "standard",
            "issue_date": "2024-11-13",
            "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"
            }
        ]
    },
    "customer": {
        "name": "Sample Consumer",
        "tax_id": {
            "country": "ES",
            "code": "B63272603"
        }
    },
    "lines": [
        {
            "i": 1,
            "quantity": "20",
            "item": {
                "name": "Development services",
                "price": "90.00",
                "unit": "h"
            },
            "sum": "1800.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "rate": "general"
                }
            ],
            "total": "1800.00"
        }
    ]
}

Corrective invoice (rectificativa por sustitución)

Built version

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "ES",
	"$addons": [
		"es-verifactu-v1"
	],
	"type": "corrective",
	"series": "CO",
	"issue_date": "2025-05-29",
	"currency": "EUR",
	"preceding": [
		{
			"uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852a0",
			"type": "standard",
			"issue_date": "2024-11-13",
			"series": "SAMPLE",
			"code": "004",
			"tax": {
				"categories": [
					{
						"code": "VAT",
						"rates": [
							{
								"key": "standard",
								"ext": {
									"es-verifactu-op-class": "S1",
									"es-verifactu-regime": "01"
								},
								"base": "1800.00",
								"percent": "21.0%",
								"amount": "378.00"
							}
						],
						"amount": "378.00"
					}
				],
				"sum": "378.00"
			}
		}
	],
	"tax": {
		"ext": {
			"es-verifactu-correction-type": "S",
			"es-verifactu-doc-type": "R1"
		}
	},
	"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"
			}
		]
	},
	"customer": {
		"name": "Sample Consumer",
		"tax_id": {
			"country": "ES",
			"code": "B63272603"
		}
	},
	"lines": [
		{
			"i": 1,
			"quantity": "20",
			"item": {
				"name": "Development services",
				"price": "90.00",
				"unit": "h"
			},
			"sum": "1800.00",
			"taxes": [
				{
					"cat": "VAT",
					"key": "standard",
					"rate": "general",
					"percent": "21.0%",
					"ext": {
						"es-verifactu-op-class": "S1",
						"es-verifactu-regime": "01"
					}
				}
			],
			"total": "1800.00"
		}
	],
	"totals": {
		"sum": "1800.00",
		"total": "1800.00",
		"taxes": {
			"categories": [
				{
					"code": "VAT",
					"rates": [
						{
							"key": "standard",
							"ext": {
								"es-verifactu-op-class": "S1",
								"es-verifactu-regime": "01"
							},
							"base": "1800.00",
							"percent": "21.0%",
							"amount": "378.00"
						}
					],
					"amount": "378.00"
				}
			],
			"sum": "378.00"
		},
		"tax": "378.00",
		"total_with_tax": "2178.00",
		"payable": "2178.00"
	}
}

Replacement invoice (factura de canje)

Factura de canje

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "ES",
    "$addons": [
        "es-verifactu-v1"
    ],
    "type": "standard",
    "tax": {
        "tags": [
            "replacement"
        ]
    },
    "series": "FC",
    "issue_date": "2026-02-26",
    "currency": "EUR",
    "preceding": [
        {
            "type": "standard",
            "issue_date": "2026-02-20",
            "series": "FS",
            "code": "001"
        }
    ],
    "supplier": {
        "name": "Easor Software Solutions S.L.",
        "tax_id": {
            "country": "ES",
            "code": "B24830515"
        },
        "addresses": [
            {
                "num": "532",
                "street": "Avenida Diagonal",
                "locality": "Barcelona",
                "region": "Barcelona",
                "code": "08006",
                "country": "ES"
            }
        ]
    },
    "customer": {
        "name": "Cliente Ejemplo S.L.",
        "tax_id": {
            "country": "ES",
            "code": "B63272603"
        }
    },
    "lines": [
        {
            "quantity": "1",
            "item": {
                "name": "Servicio de consultoría",
                "price": "500.00"
            },
            "taxes": [
                {
                    "cat": "VAT",
                    "rate": "general"
                }
            ]
        }
    ]
}

B2C Hotel + IEET (Catalonia tourist tax)

The Catalan tourist tax (IEET, Impost sobre les Estades en Establiments Turístics) is a regional tax administered by the Agència Tributària de Catalunya — not the AEAT — so it is not classified as a tax in the VERI*FACTU record. Hotels declare it directly to the Generalitat through the quarterly Modelo 950.

Model the IEET as a document-level charge with key: "tax". This keeps it outside the VAT base (Art. 35 of Llei 5/2017 requires it to be shown separately from the consideration) and lets it flow into the invoice’s ImporteTotal for VERI*FACTU without being reported as a tax category.

Do not model the IEET as a VAT tax line — it is a fixed amount per night, not a percentage, and should not be reported to the AEAT. The reason field on the charge is what appears on the guest’s invoice, so include the establishment type, location, nights, and rate for a clear breakdown.

B2C Hotel + IEET (Catalonia tourist tax)

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": [
    "es-verifactu-v1"
  ],
  "$tags": [
    "simplified"
  ],
  "series": "SAMPLE",
  "issue_date": "2026-05-06",
  "supplier": {
    "name": "Hotel Barcelona Example SL",
    "tax_id": {
      "country": "ES",
      "code": "B85905495"
    },
    "addresses": [
      {
        "locality": "Barcelona",
        "code": "08001",
        "country": "ES"
      }
    ]
  },
  "customer": {
    "name": "John Smith",
    "addresses": [
      {
        "locality": "London",
        "country": "GB"
      }
    ]
  },
  "lines": [
    {
      "quantity": "3",
      "item": {
        "name": "Double room — 3 nights",
        "price": "180.00",
        "unit": "day"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "reduced"
        }
      ]
    }
  ],
  "charges": [
    {
      "key": "tax",
      "reason": "IEET — Hotel 4★, Barcelona city — 3 nights × 1 guest × €3.40",
      "amount": "10.20"
    }
  ]
}

Suppliers:

Spanish company

To register a company supplier in Spain you must provide:

• Company information: name, NIF (tax identification number), and address
• Legal representative information: full name, government ID type and number (DNI, NIE, or passport), and address

The legal representative is the person authorized to sign the representation agreement on behalf of the company.

The supplier must be previously registered with the tax authority before invoices can be issued on their behalf.

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": "[e-mail]"
    }
  ]
}

Spanish autónomo

An autónomo is self-employed individuals in Spain who operate as sole proprietors. To register them, a NIF (tax id number) with the corresponding full name and address must be provided.

Unlike company suppliers, autónomos do not require separate legal representative information since the individual is the authorized signatory.

The supplier must be previously registered with the tax authority before invoices can be issued on their behalf.

Spain autónomo supplier example

{
  "$schema": "https://gobl.org/draft-0/org/party",
  "name": "Juan Pérez González",
  "tax_id": {
    "country": "ES",
    "code": "B85905495"
  },
  "addresses": [
    {
      "num": "42",
      "street": "Calle Pradillo",
      "locality": "Madrid",
      "region": "Madrid",
      "code": "28002",
      "country": "ES"
    }
  ],
  "emails": [
    {
      "addr": "[e-mail]"
    }
  ]
}

---

🇪🇸 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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