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 ›


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.

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": "[email protected]"
    }
  ]
}

SII example documents

B2C Standard Invoice

SII B2C Invoice

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$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": "[email protected]"
      }
    ]
  },
  "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

SII B2B Invoice

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$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": "[email protected]"
      }
    ]
  },
  "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)

SII B2B Invoice Services (EU)

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$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": "[email protected]"
      }
    ]
  },
  "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)

SII B2B Invoice Goods (EU)

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$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": "[email protected]"
      }
    ]
  },
  "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)

Built example

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$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": "[email protected]"
      }
    ]
  },
  "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)

SII B2B Invoice Goods (No EU)

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$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": "[email protected]"
      }
    ]
  },
  "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

SII B2B Exempt E1 Invoice

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$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": "[email protected]"
      }
    ]
  },
  "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

SII B2C One Stop Shop Invoice

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$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": "[email protected]"
      }
    ]
  },
  "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": "[email protected]"
      }
    ]
  },
  "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": "[email protected]"
      }
    ]
  },
  "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 Facturae Spain
Guides	VERIFACTU Invoicing Guide VERIFACTU Supplier Onboarding SII Invoicing Guide SII Supplier Onboarding TicketBAI Guide
FAQ	Spain FAQ
GOBL	Spain Tax Regime VERI*FACTU 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

SII Implementation Scope

Supported Registry Books

Unsupported Registry Books

Received Invoices Limitations

Regional Endpoints

Verify Spanish Tax ID (NIF/CIF)

Verify & Correct Tax Details

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

​SII Implementation Scope

​Supported Registry Books

​Unsupported Registry Books

​Received Invoices Limitations

​Regional Endpoints

Verify Spanish Tax ID (NIF/CIF)

Verify & Correct Tax Details

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