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
Workflow automation: this app makes several workflow actions available to issue invoices and onboard suppliers.
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.
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.
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).
White-label: the process allows issuance on behalf of clients (white-label) or directly as an organization, according to user needs.
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.
Should I send credit notes with positive or negative values?
You should send the credit note with the same sign as the original invoice.In Spain, unlike other countries, credit notes must be submitted to Hacienda with inverse values. Invopop handles this conversion automatically before transforming the credit note into a “factura rectificativa” (corrective invoice).This means you only need to send the credit note following international standards (with same sign as the invoice). Invopop will automatically adapt it when submitting to Hacienda.For reference, see the GOBL Invoice documentation with type set to credit-note.
Where do I find Spain-specific GOBL documentation?
In VERI*FACTU, you should only cancel an invoice if it hasn’t been handed to the customer nor accepted by the tax authority. Different from a credit note or a corrective, canceling an invoice doesn’t produce a second document, which means you don’t have a paper to hand to your customer to show the cancellation. That’s why, if the invoice has been handed to the customer, we recommend issuing a credit note instead.
What should I do if an invoice is rejected by VERI*FACTU?
The response from VERI*FACTU should contain all the details you need to be able to decide what changes need to be made to the GOBL document in order to be processed correctly. Make the changes either via the Invopop API or console directly on the same document, and simply resend to the VERI*FACTU workflow.Invopop will ensure that the correct substitution document is generated by checking previous attempts and including the correct codes in the new request.
Once a VERI*FACTU invoice is issued, can I get the QR code image url?
We do not provide the QR code image itself. The QR code is a visual representation of a URL that you need to generate on your own if you’re creating custom PDFs or need it for any other purpose.The full requirements are in the AEAT VERI*FACTU QR specification PDF document in Spanish. Here you can read that:
The “QR” code must have a size between 30x30 and 40x40 millimeters and follow the specifications of the ISO/IEC 18004:2015 standard. For the generation of the “QR” code, the M (medium) error correction level shall be used.
Generate your own QR code image as follows:
1
Obtain the VERI*FACTU URL
API: fetch the entry and get data -> head -> stamps -> verifactu-qr.
Console: in the invoice entry click on the kebab ··· menu and select View Headers.
2
Generate the QR image
Use the VERI*FACTU URL in a library capable of generating ISO/IEC 18004:2015 QR images (Invopop uses go-qr)
VERI*FACTU requires every request to be linked with a fingerprint or hash. During the “Generate VERI*FACTU” and “Cancel VERI*FACTU” actions, Invopop will automatically find the last request made for the same supplier, and incorporate the chained data into the new request.It’s important to understand that VERI*FACTU focuses on requests, and not individual documents; a single invoice may have multiple entries in the chain if it has been processed multiple times due to incorrect details, cancellations, or substitutions.Invopop guarantees the chain is never broken using database transactions and retries in the case of collisions.
What are the most common errors when submitting invoices to VERI*FACTU?
The most common errors are related to format issues or invalid extensions, which are already handled in Invopop through the es-verifactu-v1 addon validations. These prevent most of the typical problems before they reach the submission stage.Among the errors that aren’t yet validated on our side, the five most frequent ones are:
4104: Error en la cabecera: el valor del campo NIF del bloque ObligadoEmision no está identificado. → The issuer’s name must match what’s registered for that NIF (tax ID).
4102: El XML no cumple el esquema. Falta informar campo obligatorio. → Usually occurs when a required field is missing in the XML, often within the Desglose (taxes) section.
1110: El NIF no está identificado en el censo de la AEAT. → The provided NIF (tax ID) isn’t found in the AEAT registry (often due to typos or testing data).
3000: Registro de facturación duplicado. → Triggered when issuing the same invoice series/code twice.
2001: El NIF del bloque Destinatarios no está identificado en el censo de la AEAT. → Similar to 1110, but applies to the NIF (tax ID) of the customer.
In my VERI*FACTU's XML, DescripcionOperacion is being populated with line item descriptions, how do I change this?
You can set your own description using the notes object in the invoice. The key used for the description needs to be set to general. For example:
"notes": [ { "key": "general", "text": "This will appear as DescripcionOperacion" } ]
We generate a default description if the note is not provided which is what you are currently seeing. This default description will neatly cut off before it reaches a length of 500 characters as that is the limit the AEAT imposes.
What $tags are supported in GOBL with the 'es-verifactu-v1' addon?
Key
Text
reverse-charge
Reverse Charge / Inversión del sujeto pasivo.
simplified-scheme
Factura expedida por contribuyente en régimen simplificado.
self-billed
Facturación por el destinatario.
travel-agency
Régimen especial de las agencias de viajes.
second-hand-goods
Régimen especial de los bienes usados.
art
Régimen especial de los objetos de arte.
antiques
Régimen especial de las antigüedades y objetos de colección.
cash-basis
Régimen especial del criterio de caja.
How do I invoice a line with no VAT in Spain (exempt, not subject, reverse charge or 0%)?
In Spanish VAT there are several legally distinct reasons why a line carries no tax, and VERI*FACTU requires you to state which one applies. In GOBL you do this with the key field of the line’s tax combo. The es-verifactu-v1 addon derives everything else from it.Pick the key that matches the reason there is no VAT:
Situation
key
Default extension set by the addon
When to use it
Exempt under art. 20 LIVA
exempt
es-verifactu-exempt: E1
Healthcare, education, financial and insurance services, residential rental, second-hand property, games of chance subject to the gaming tax, and the other domestic exemptions in art. 20.
Exempt for another legal reason
exempt + es-verifactu-exempt: E6
—
Exemptions whose legal basis is outside arts. 20–25. Rare.
Export of goods
export
es-verifactu-exempt: E2, es-verifactu-regime: 02
Goods leaving the EU, including shipments to the Canary Islands, Ceuta and Melilla. Set E3 for supplies assimilated to exports (ships, aircraft, diplomatic missions) or E4 for goods in free zones and customs warehouses.
Intra-community supply of goods
intra-community
es-verifactu-exempt: E5
Goods transported to another EU member state for a customer with a valid VAT number in that state.
Not subject – place of supply
outside-scope
es-verifactu-op-class: N2
Services to business customers established outside Spain, services localised in the Canary Islands, Ceuta or Melilla, goods that never enter Spain.
Not subject – art. 7, 14 and others
outside-scope + es-verifactu-op-class: N1
—
Transfer of a going concern, free samples and low-value promotional items, compensation and penalties, refundable deposits, pass-through amounts collected for third parties.
Domestic reverse charge
reverse-charge
es-verifactu-op-class: S2
Construction and rehabilitation works between businesses, scrap and waste metals, property transfers where the exemption is waived, B2B sales of phones, consoles and laptops to resellers. The invoice must state Inversión del sujeto pasivo.
Do not include rate or percent on any of these lines. None of these keys admits a rate, so a combo such as key: exempt with rate: general fails validation (GOBL-TAX-COMBO-03) before the invoice is sent. The addon also rejects a combo that carries both an operation class and an exemption code, and requires an operation class on any combo with a percent.ExamplesAn exempt healthcare service:
{ "cat": "VAT", "key": "exempt"}
An exempt operation with a legal basis outside art. 20:
Construction work for a Spanish business, with the customer self-assessing:
{ "cat": "VAT", "key": "reverse-charge"}
The customer’s tax ID does not change the classification: a line with rate: standard is taxed at 21% and marked S1 even when the customer is German. The only automatic case is a tax combo whose country field is not ES, meaning you are charging another country’s VAT on the line. The addon then marks it N2 for VERI*FACTU and drops any exemption code, because the operation is not subject to Spanish VAT.Is there a 0% rate?Not one you can use today. GOBL accepts key: zero, which classifies the line as subject and not exempt (S1) at 0%, but Spain has no 0% VAT rate in force: the temporary 0% on basic foodstuffs ended on 30 September 2024, and the AEAT validates the rate against the operation date and rejects 0% on later invoices. If your system has a product configured at 0%, it is almost certainly modelling one of the cases in the table above and should be mapped to that key instead.Prepaid credit, gift cards and advancesThese are not exempt and should not use any of the keys above. Credit that can only be spent on one kind of supply at a known rate is taxed when sold, as a normal rate: standard line. Credit that can be spent on goods or services at different rates is outside the scope of VAT when sold and is taxed on redemption instead; no invoice for a supply is issued at the time of the top-up. Advance payments for a specific future supply are taxed when received, at the rate of that supply.Who decides which key applies?The classification is a tax determination for the issuer and their advisor. GOBL validates that what you send is internally consistent and will be accepted by the AEAT, but it cannot tell you whether a given product is exempt, not subject or taxed. The same reason must also appear on the printed invoice: an exempt line needs a reference to its legal basis, and a reverse-charge line needs the Inversión del sujeto pasivo mention.
Registering supplier questions
What are the most common reasons for failing supplier approval?
We reject agreements when:
The uploaded document is not signed (they upload the unsigned template).
Users upload a handwritten signature without an ID.
The electronic signature is made with an FNMT certificate.
The agreement is missing a date or location.
The name is entered as an email address.
The job will state the reason for rejection.
What happens if a supplier does not complete their registration within the allotted wait time?
A KO will be triggered and the supplier will be labelled with the Error state. We currently recommend sending a reminder to the supplier through a webhook.The registration link will not expire and the entity will still be able to upload their registration documents which will be validated. Should you choose to run this workflow again using this supplier, the supplier will be accepted or rejected immediately because the required documentation has already been provided and validated.
What happens if a supplier validation is rejected?
If the uploaded agreement documents were rejected, a KO will be triggered and the supplier will be labelled with the Error state. We currently recommend sending a notification to the supplier through a webhook within the Error Handling section.Afterwards, if you wish to re-register the supplier with new documents, you must:
Unregister the supplier using the Unregister Supplier workflow.
Re-run the Register supplier workflow.
This will restart the entire registration process. When uploading documents, the previously submitted agreement will appear selected by default. Simply choose a new file and click Continue to override the old one. See the image below for reference:
Overriding the previously submitted agreement
What is the minimum information required to register a supplier?
In order to complete the representation agreement you will need to provide the following information:Company
What methods are available to sign the PDF supplier agreements?
The supplier can add their electronic signature to the PDF document (instructions), or sign with a handwritten signature (we recommend using Adobe’s online service).
What is the file size limit for the documents provided in the supplier registration flow?
Individual documents are limited to a maximum size of 10MB. Uploads exceeding this size will result in an error.
How do I register a supplier with VERI*FACTU?
Run the VERI*FACTU Register Supplier workflow. The legal representative signs the PDF agreement (electronic or handwritten signature with ID) and Invopop registers the supplier with AEAT for invoicing on their behalf.
{ "name": "VERI*FACTU unregister supplier", "description": "Unregister a supplier from VERI*FACTU", "schema": "org/party", "steps": [ { "id": "8a613610-67ba-11f0-bcaf-170efff782a9", "name": "Unregister supplier from VERI*FACTU", "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" } } ]}
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.
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.
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.
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.
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.
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.
Exempt E1 invoices are used for B2B transactions that are exempt from VAT pursuant to 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.
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.
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.
An autónomo is a self-employed individual in Spain who operates as a sole proprietor. 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.
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