VERI*FACTU Spain

Description
Actions
Workflows
Example documents

VERI*FACTU invoicing guide

VERI*FACTU supplier 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

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.

Invoice workflows

VERI*FACTU issue invoice

Example VERI*FACTU invoice workflow with states

{
  "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 XML",
      "provider": "verifactu.generate"
    },

    {
      "id": "61661540-bc8f-11ef-8ca1-573cbe7db4cd",
      "name": "Issue invoice",
      "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 with states

{
    "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 invoice",
            "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": "52f5d190-831c-11f0-9ba3-7d4deb7b9d0e",
            "name": "Register supplier",
            "provider": "verifactu.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 supplier registration",
            "provider": "verifactu.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 supplier approval",
            "provider": "verifactu.wait.approval"
        }
    ],
    "rescue": [
        {
            "id": "8a613610-67ba-11f0-bcaf-170efff782a9",
            "name": "Unregister supplier",
            "provider": "verifactu.unregister"
        },
        {
            "id": "96a6b0d0-67ba-11f0-bcaf-170efff782a9",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `void`{.state .rejected}",
            "config": {
                "state": "rejected"
            }
        }
    ]
}

Unregister VERI*FACTU supplier

Example VERI/*FACTU supplier registration

{
    "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 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"
            }
        }
    ]
}

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.

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "ES",
	"$addons": [
		"es-verifactu-v1"
	],
	"$tags": [
		"simplified"
	],
	"type": "standard",
	"series": "SAMPLE",
	"issue_date": "2024-11-13",
	"currency": "EUR",
	"tax": {
		"ext": {
			"es-verifactu-doc-type": "F2"
		}
	},
	"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": [
		{
			"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"
	},
	"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.

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "ES",
	"$addons": [
		"es-verifactu-v1"
	],
	"type": "standard",
	"series": "SAMPLE",
	"code": "004",
	"issue_date": "2024-11-13",
	"currency": "EUR",
	"tax": {
		"ext": {
			"es-verifactu-doc-type": "F1"
		}
	},
	"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"
	},
	"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.

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "ES",
	"$addons": [
		"es-verifactu-v1"
	],
	"type": "standard",
	"series": "SAMPLE",
	"code": "sett/000001",
	"issue_date": "2024-11-13",
	"currency": "EUR",
	"tax": {
		"ext": {
			"es-verifactu-doc-type": "F1"
		}
	},
	"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": [
		{
			"i": 1,
			"quantity": "20",
			"item": {
				"name": "Development services",
				"price": "90.00",
				"unit": "h"
			},
			"sum": "1800.00",
			"taxes": [
				{
					"cat": "VAT",
					"key": "reverse-charge",
					"ext": {
						"es-verifactu-op-class": "S2",
						"es-verifactu-regime": "01"
					}
				}
			],
			"total": "1800.00"
		}
	],
	"totals": {
		"sum": "1800.00",
		"total": "1800.00",
		"taxes": {
			"categories": [
				{
					"code": "VAT",
					"rates": [
						{
							"key": "reverse-charge",
							"ext": {
								"es-verifactu-op-class": "S2",
								"es-verifactu-regime": "01"
							},
							"base": "1800.00",
							"amount": "0.00"
						}
					],
					"amount": "0.00"
				}
			],
			"sum": "0.00"
		},
		"tax": "0.00",
		"total_with_tax": "1800.00",
		"payable": "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.

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "ES",
	"$addons": [
		"es-verifactu-v1"
	],
	"type": "standard",
	"series": "SAMPLE",
	"code": "sett/000003",
	"issue_date": "2024-11-13",
	"currency": "EUR",
	"tax": {
		"ext": {
			"es-verifactu-doc-type": "F1"
		}
	},
	"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": [
		{
			"i": 1,
			"quantity": "20",
			"item": {
				"name": "Goods",
				"price": "90.00"
			},
			"sum": "1800.00",
			"taxes": [
				{
					"cat": "VAT",
					"key": "intra-community",
					"ext": {
						"es-verifactu-exempt": "E5",
						"es-verifactu-regime": "01"
					}
				}
			],
			"total": "1800.00"
		}
	],
	"totals": {
		"sum": "1800.00",
		"total": "1800.00",
		"taxes": {
			"categories": [
				{
					"code": "VAT",
					"rates": [
						{
							"key": "intra-community",
							"ext": {
								"es-verifactu-exempt": "E5",
								"es-verifactu-regime": "01"
							},
							"base": "1800.00",
							"amount": "0.00"
						}
					],
					"amount": "0.00"
				}
			],
			"sum": "0.00"
		},
		"tax": "0.00",
		"total_with_tax": "1800.00",
		"payable": "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.

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "ES",
	"$addons": [
		"es-verifactu-v1"
	],
	"type": "standard",
	"series": "SAMPLE",
	"code": "sett/000002",
	"issue_date": "2025-11-17",
	"currency": "EUR",
	"tax": {
		"ext": {
			"es-verifactu-doc-type": "F1"
		}
	},
	"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": [
		{
			"i": 1,
			"quantity": "20",
			"item": {
				"name": "Development services",
				"price": "90.00",
				"unit": "h"
			},
			"sum": "1800.00",
			"taxes": [
				{
					"cat": "VAT",
					"key": "outside-scope",
					"ext": {
						"es-verifactu-op-class": "N2",
						"es-verifactu-regime": "01"
					}
				}
			],
			"total": "1800.00"
		}
	],
	"totals": {
		"sum": "1800.00",
		"total": "1800.00",
		"taxes": {
			"categories": [
				{
					"code": "VAT",
					"rates": [
						{
							"key": "outside-scope",
							"ext": {
								"es-verifactu-op-class": "N2",
								"es-verifactu-regime": "01"
							},
							"base": "1800.00",
							"amount": "0.00"
						}
					],
					"amount": "0.00"
				}
			],
			"sum": "0.00"
		},
		"tax": "0.00",
		"total_with_tax": "1800.00",
		"payable": "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.

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "ES",
	"$addons": [
		"es-verifactu-v1"
	],
	"type": "standard",
	"series": "SAMPLE",
	"code": "sett/000004",
	"issue_date": "2025-11-17",
	"currency": "EUR",
	"tax": {
		"ext": {
			"es-verifactu-doc-type": "F1"
		}
	},
	"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": [
		{
			"i": 1,
			"quantity": "20",
			"item": {
				"name": "Goods",
				"price": "90.00"
			},
			"sum": "1800.00",
			"taxes": [
				{
					"cat": "VAT",
					"key": "export",
					"ext": {
						"es-verifactu-exempt": "E2",
						"es-verifactu-regime": "02"
					}
				}
			],
			"total": "1800.00"
		}
	],
	"totals": {
		"sum": "1800.00",
		"total": "1800.00",
		"taxes": {
			"categories": [
				{
					"code": "VAT",
					"rates": [
						{
							"key": "export",
							"ext": {
								"es-verifactu-exempt": "E2",
								"es-verifactu-regime": "02"
							},
							"base": "1800.00",
							"amount": "0.00"
						}
					],
					"amount": "0.00"
				}
			],
			"sum": "0.00"
		},
		"tax": "0.00",
		"total_with_tax": "1800.00",
		"payable": "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.

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "ES",
	"$addons": [
		"es-verifactu-v1"
	],
	"type": "standard",
	"series": "SAMPLE",
	"code": "004",
	"issue_date": "2024-11-13",
	"currency": "EUR",
	"tax": {
		"ext": {
			"es-verifactu-doc-type": "F1"
		}
	},
	"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": "exempt",
					"ext": {
						"es-verifactu-exempt": "E1",
						"es-verifactu-regime": "01"
					}
				}
			],
			"total": "1800.00"
		}
	],
	"totals": {
		"sum": "1800.00",
		"total": "1800.00",
		"taxes": {
			"categories": [
				{
					"code": "VAT",
					"rates": [
						{
							"key": "exempt",
							"ext": {
								"es-verifactu-exempt": "E1",
								"es-verifactu-regime": "01"
							},
							"base": "1800.00",
							"amount": "0.00"
						}
					],
					"amount": "0.00"
				}
			],
			"sum": "0.00"
		},
		"tax": "0.00",
		"total_with_tax": "1800.00",
		"payable": "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.

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "ES",
	"$addons": [
		"es-verifactu-v1"
	],
	"$tags": [
		"simplified"
	],
	"type": "standard",
	"series": "SAMPLE",
	"code": "004",
	"issue_date": "2024-11-13",
	"currency": "EUR",
	"tax": {
		"ext": {
			"es-verifactu-doc-type": "F2"
		}
	},
	"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": [
		{
			"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"
	},
	"notes": [
		{
			"key": "general",
			"text": "This is a sample invoice with a standard tax"
		}
	]
}

Credit note (rectificativa por sustitución)

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$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"
		}
	],
	"tax": {
		"ext": {
			"es-verifactu-correction-type": "I",
			"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"
	}
}

Corrective invoice (rectificativa por diferencias)

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"
	}
}

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.

{
  "$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]"
    }
  ]
}

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.

{
  "$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": "[email protected]"
    }
  ]
}

🇪🇸 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

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