Spain FAQ

1. The recommended approach is to issue a GOBL Invoice with the type credit-note or debit-note, which in VERI*FACTU translates to a “Factura Rectificativa por Diferencias”.
2. If the above approach does not apply, you can issue an invoice of type corrective, which in VERI*FACTU translates to a “Factura Rectificativa por Sustitución”.

• January 1, 2027 for companies
• July 1, 2027 for self-employed individuals.

• 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.

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.

• Bizkaia: by the end of each quarter, except for companies under SII (turnover above 6 million euros), which must report within 4 days.
• Gipuzkoa and Álava: The submission must be done immediately after generating the invoice.

• The uploaded document is not signed (they upload the unsigned template).
• Users upload a handwritten signature without and 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.

1. Unregister the supplier using the Unregister Supplier workflow.
2. Re-run the Register supplier workflow.

Overriding the previously submitted agreement

1. Name
2. NIF
3. Address

1. Full name
2. Government ID type and number
3. Address

{
  "$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"
                }
            ]
        }
    ],
  "addresses": [
    {
      "num": "42",
      "street": "Calle Pradillo",
      "locality": "Madrid",
      "region": "Madrid",
      "code": "28002",
      "country": "ES"
    }
  ],
  "emails": [
    {
      "addr": "[email protected]"
    }
  ]
}

{
  "$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]"
    }
  ]
}