Spain

Manage all Spanish tax-agency integrations.

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 VERI*FACTU functionality to be grouped under this app in the future. We will ensure no changes will be required for your existing workflows.

Description

TicketBAI Invoicing

View guide ›

SII Invoicing

View guide ›

Facturae

View guide ›

TicketBAI Suppliers

View guide ›

SII Suppliers

View guide ›

Tax ID Lookup

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, TicketBAI invoicing for the Basque Country, invoice reporting via SII (Suministro Inmediato de Información), and will progressively incorporate VERI*FACTU and other Spanish e-invoicing systems to provide a complete solution for Spanish tax compliance.

Feature	TicketBAI	SII
Scope	Basque Country (Álava, Gipuzkoa, Bizkaia)	Rest of Spain (AEAT)
Workflow automation	Issue invoices and onboard suppliers	Report invoices and onboard suppliers
Compliant documents	XML generation and PDF with QR codes	Invoice reporting to AEAT via SII API (with limitations)
Supplier registration	Registration wizard and agreement signing	Registration wizard and agreement signing
White-label	Issue on behalf of clients or directly	Report on behalf of clients or directly
Tax ID verification	Via AEAT Lookup	Via AEAT Lookup

Check out the guides below to get started:

• TicketBAI invoicing guide · TicketBAI supplier onboarding
• SII invoicing guide · SII supplier onboarding
• Spanish Tax ID Lookup guide · Facturae guide

Limitations

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:

1. 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.

2. Investment goods flag: Invoices cannot be marked as investment goods (bienes de inversión) within the received invoices registry.

3. 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.

Actions

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

AEAT Lookup actions

Verify Spanish Tax ID (NIF/CIF)

Verify & Correct Tax Details

Facturae actions

Generate Facturae XML

TicketBAI actions

Send TicketBAI (Spain)

Generate TicketBAI (Spain)

Cancel TicketBAI Invoice

Send a cancel request for a previously sent TicketBAI invoice.

Register with TicketBAI

Register TicketBAI parties before issuing invoices on their behalf.

Wait for Upload TicketBAI

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

Wait for Approval TicketBAI

Wait for approval that the uploaded documentation is correct.

Unregister with TicketBAI

Disables a previously registered party from issuing invoices.

SII actions

Record Issued Invoice with SII

Record Received Invoice with SII

Register with SII

Register SII parties before reporting invoices on their behalf.

Wait for Upload SII

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

Wait for Approval SII

Wait for approval that the uploaded documentation is correct.

Unregister with SII

Disables a previously registered party from reporting invoices.

Workflows

TicketBAI invoice workflows

TicketBAI issue invoice

TicketBAI cancel invoice

TicketBAI party workflows

TicketBAI register party

TicketBAI unregister party

Facturae workflows

Facturae generate invoice

SII invoice workflows

SII issue invoice

SII record received invoice

SII party workflows

SII register party

SII unregister party

Documents

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

TicketBAI example documents

B2B Invoice

In this example, we’re issuing a standard B2B invoice from a Basque supplier to a customer in Madrid.

Scenario details:

• The supplier is based out of Bilbao in Bizkaia, using the sandbox data provided by TicketBAI.
• The customer is in Madrid.
• They’re selling software development services with standard VAT.
• The series for the invoice is “F1”.

Notice:

• the minimal version (ticketbai-b2b.min.mdx) contains only the essential fields required to create the invoice,
• we’re applying the es-tbai-v1 addon to ensure GOBL’s TicketBAI validation checks are applied,
• there is no currency nor issue_date, as these will be assigned automatically,
• there is no invoice code as this will be assigned by the workflow,
• TicketBAI requires a general note, so we’ve added one at the bottom,
• when running gobl build, the system automatically calculates totals, assigns the $regime to ES, sets the es-tbai-region extension to BI (Bizkaia) based on the supplier’s address, applies the standard VAT rate (21%), and assigns the es-tbai-product extension to services based on the item unit,
• the built version (ticketbai-b2b.mdx) shows the normalized document with calculated totals, line item sums, tax breakdowns, and automatically generated fields, and,
• there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

TicketBAI B2B Invoice

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": ["es-tbai-v1"],
  "series": "F1",
  "supplier": {
    "name": "HFPn5yhXZ9tdD4pHRbvwymaVPrGZQr",
    "tax_id": {
      "country": "ES",
      "code": "A99805194"
    },
    "addresses": [
      {
        "num": "42",
        "street": "San Frantzisko",
        "locality": "Bilbo",
        "region": "Bizkaia",
        "code": "48003",
        "country": "ES"
      }
    ],
    "emails": [
      {
        "addr": "[e-mail]"
      }
    ]
  },
  "customer": {
    "name": "Receive One S.L.",
    "tax_id": {
      "country": "ES",
      "code": "B98602642"
    },
    "emails": [
      {
        "addr": "[e-mail]"
      }
    ],
    "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"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "standard"
        }
      ]
    }
  ],
  "notes": [
    {
      "key": "general",
      "text": "Invoice for development services"
    }
  ]
}

B2C Simplified Invoice

In this example, we’re issuing a simplified B2C invoice from a Basque supplier for an in-person sale.

Scenario details:

• The supplier is based out of Bilbao in Bizkaia, using the sandbox data provided by TicketBAI.
• There is no customer.
• Physical goods are being sold with a standard VAT rate.
• The series for the invoice is “FS1”.

Notice:

• the minimal version (ticketbai-b2c.min.mdx) contains only the essential fields required to create the simplified invoice,
• there is no customer object,
• the tax object contains the prices_include value set to VAT, which will ensure all totals will be calculated assuming that prices include VAT,
• the line item includes a es-tbai-product extension with the value goods,
• TicketBAI requires a general note, in this case we’ve added a generic message,
• when running gobl build, the system automatically calculates the tax-included totals (splitting the €25.10 price into €20.74 base + €4.36 VAT), assigns the $regime to ES, sets the es-tbai-region extension to BI (Bizkaia), applies the standard VAT rate (21%), and normalizes all fields,
• the built version (ticketbai-b2c.mdx) shows the normalized document with calculated totals including tax-included calculations, line item sums, tax breakdowns, and automatically generated fields, and,
• there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

TicketBAI B2C Invoice

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": ["es-tbai-v1"],
  "series": "FS1",
  "tax": {
    "prices_include": "VAT"
  },
  "supplier": {
    "name": "HFPn5yhXZ9tdD4pHRbvwymaVPrGZQr",
    "tax_id": {
      "country": "ES",
      "code": "A99805194"
    },
    "addresses": [
      {
        "num": "42",
        "street": "San Frantzisko",
        "locality": "Bilbo",
        "region": "Bizkaia",
        "code": "48003",
        "country": "ES"
      }
    ],
    "emails": [
      {
        "addr": "[e-mail]"
      }
    ]
  },
  "lines": [
    {
      "quantity": "1",
      "item": {
        "name": "Advanced screwdriver set",
        "price": "25.10",
        "ext": {
          "es-tbai-product": "goods"
        }
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "standard"
        }
      ]
    }
  ],
  "notes": [
    {
      "key": "general",
      "text": "In person sale"
    }
  ]
}

Facturae example documents

Facturae B2B Invoice

A standard Facturae invoice from a Spanish supplier to a Spanish business customer.

Notice:

• the es-facturae-v3 addon is required,
• the es-facturae-doc-type and es-facturae-invoice-class tax extensions must be set,
• both supplier and customer must have full address details and valid Spanish tax IDs.

Facturae B2G Invoice

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "ES",
	"$addons": [
		"es-facturae-v3"
	],
	"uuid": "01922b1e-e288-7ab9-82f3-0c8c8c7956bc",
	"type": "standard",
	"code": "TEST01001F",
	"issue_date": "2021-12-08",
	"currency": "EUR",
	"tax": {
		"ext": {
			"es-facturae-doc-type": "FC",
			"es-facturae-invoice-class": "OO"
		}
	},
	"supplier": {
		"name": "Hypeprop Sl",
		"alias": "Hypeprop",
		"tax_id": {
			"country": "ES",
			"code": "B23103039"
		},
		"people": [
			{
				"name": {
					"given": "Paloma",
					"surname": "Araujo"
				}
			}
		],
		"addresses": [
			{
				"num": "74",
				"street": "Campo Real",
				"locality": "Torrejón De La Calzada",
				"region": "Madrid",
				"code": "28023",
				"country": "ES"
			}
		],
		"emails": [
			{
				"addr": "[e-mail]"
			}
		],
		"telephones": [
			{
				"label": "office",
				"num": "[phone]"
			}
		]
	},
	"customer": {
		"name": "Moniward Sl",
		"tax_id": {
			"country": "ES",
			"code": "B77436020"
		},
		"addresses": [
			{
				"num": "35",
				"street": "Plaza Horno",
				"locality": "Nombela",
				"region": "Toledo",
				"code": "45083",
				"country": "ES"
			}
		],
		"emails": [
			{
				"addr": "[e-mail]"
			}
		]
	},
	"lines": [
		{
			"i": 1,
			"quantity": "20",
			"item": {
				"name": "Operations and development - day rate",
				"price": "200.00"
			},
			"sum": "4000.00",
			"taxes": [
				{
					"cat": "VAT",
					"rate": "standard",
					"percent": "21.0%"
				}
			],
			"total": "4000.00"
		},
		{
			"i": 2,
			"quantity": "2",
			"item": {
				"name": "Additional Overtime",
				"price": "101.00"
			},
			"sum": "202.00",
			"taxes": [
				{
					"cat": "VAT",
					"rate": "standard",
					"percent": "21.0%"
				}
			],
			"total": "202.00"
		}
	],
	"payment": {
		"terms": {
			"key": "due-date",
			"due_dates": [
				{
					"date": "2021-12-30",
					"amount": "5084.42",
					"percent": "100%"
				}
			],
			"notes": "Some kind of payment term note"
		},
		"instructions": {
			"key": "credit-transfer",
			"credit_transfer": [
				{
					"iban": "ES25 0188 2570 7185 4470 4761",
					"name": "Bankrandom"
				}
			]
		}
	},
	"totals": {
		"sum": "4202.00",
		"total": "4202.00",
		"taxes": {
			"categories": [
				{
					"code": "VAT",
					"rates": [
						{
							"key": "standard",
							"base": "4202.00",
							"percent": "21.0%",
							"amount": "882.42"
						}
					],
					"amount": "882.42"
				}
			],
			"sum": "882.42"
		},
		"tax": "882.42",
		"total_with_tax": "5084.42",
		"payable": "5084.42"
	},
	"notes": [
		{
			"key": "general",
			"text": "Thank you for your custom!"
		}
	]
}

Facturae Credit Note

A corrective invoice (credit note) referencing a previous Facturae invoice.

Notice:

• the type is set to credit-note,
• a preceding entry references the original invoice with the es-facturae-correction code,
• the es-facturae-invoice-class is set to OR (rectificativa).

Facturae Credit Note

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "ES",
	"$addons": [
		"es-facturae-v3"
	],
	"uuid": "01922b1e-e283-7860-96aa-c57af9ffe67b",
	"type": "credit-note",
	"code": "TEST01001R",
	"issue_date": "2021-12-08",
	"currency": "EUR",
	"preceding": [
		{
			"type": "standard",
			"issue_date": "2021-12-08",
			"code": "TEST01001F",
			"ext": {
				"es-facturae-correction": "01"
			}
		}
	],
	"tax": {
		"ext": {
			"es-facturae-doc-type": "FC",
			"es-facturae-invoice-class": "OR"
		}
	},
	"supplier": {
		"name": "Hypeprop Sl",
		"alias": "Hypeprop",
		"tax_id": {
			"country": "ES",
			"code": "B23103039"
		},
		"people": [
			{
				"name": {
					"given": "Paloma",
					"surname": "Araujo"
				}
			}
		],
		"addresses": [
			{
				"num": "74",
				"street": "Campo Real",
				"locality": "Torrejón De La Calzada",
				"region": "Madrid",
				"code": "28023",
				"country": "ES"
			}
		],
		"emails": [
			{
				"addr": "[e-mail]"
			}
		],
		"telephones": [
			{
				"label": "office",
				"num": "[phone]"
			}
		]
	},
	"customer": {
		"name": "Moniward Sl",
		"tax_id": {
			"country": "ES",
			"code": "B77436020"
		},
		"addresses": [
			{
				"num": "35",
				"street": "Plaza Horno",
				"locality": "Nombela",
				"region": "Toledo",
				"code": "45083",
				"country": "ES"
			}
		],
		"emails": [
			{
				"addr": "[e-mail]"
			}
		]
	},
	"lines": [
		{
			"i": 1,
			"quantity": "20",
			"item": {
				"name": "Operations and development - day rate",
				"price": "200.00"
			},
			"sum": "4000.00",
			"taxes": [
				{
					"cat": "VAT",
					"rate": "standard",
					"percent": "21.0%"
				}
			],
			"total": "4000.00"
		},
		{
			"i": 2,
			"quantity": "2",
			"item": {
				"name": "Additional Overtime",
				"price": "101.00"
			},
			"sum": "202.00",
			"taxes": [
				{
					"cat": "VAT",
					"rate": "standard",
					"percent": "21.0%"
				}
			],
			"total": "202.00"
		}
	],
	"totals": {
		"sum": "4202.00",
		"total": "4202.00",
		"taxes": {
			"categories": [
				{
					"code": "VAT",
					"rates": [
						{
							"key": "standard",
							"base": "4202.00",
							"percent": "21.0%",
							"amount": "882.42"
						}
					],
					"amount": "882.42"
				}
			],
			"sum": "882.42"
		},
		"tax": "882.42",
		"total_with_tax": "5084.42",
		"payable": "5084.42"
	},
	"notes": [
		{
			"key": "general",
			"text": "Thank you for your custom!"
		}
	]
}

Facturae FACe Invoice (with Administrative Centers)

An invoice addressed to a public administration via the FACe platform, including the three required DIR3 administrative centers.

Notice:

• the customer includes an identity with scope: "tax" for the Oficina Contable (DIR3 code 01),
• delivery.receiver includes the Órgano Gestor identity (DIR3 code 02),
• ordering.buyer includes the Unidad Tramitadora identity (DIR3 code 03),
• each public body publishes their DIR3 codes — look them up in the DIR3 directory.

Facturae FACe Invoice (B2G with Admin Centers)

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "ES",
	"$addons": [
		"es-facturae-v3"
	],
	"type": "standard",
	"code": "TEST01002F",
	"issue_date": "2021-12-08",
	"currency": "EUR",
	"tax": {
		"ext": {
			"es-facturae-doc-type": "FC",
			"es-facturae-invoice-class": "OO"
		}
	},
	"supplier": {
		"name": "Hypeprop Sl",
		"alias": "Hypeprop",
		"tax_id": {
			"country": "ES",
			"code": "B23103039"
		},
		"people": [
			{
				"name": {
					"given": "Paloma",
					"surname": "Araujo"
				}
			}
		],
		"addresses": [
			{
				"num": "74",
				"street": "Campo Real",
				"locality": "Torrejón De La Calzada",
				"region": "Madrid",
				"code": "28023",
				"country": "ES"
			}
		],
		"emails": [
			{
				"addr": "[e-mail]"
			}
		],
		"telephones": [
			{
				"label": "office",
				"num": "[phone]"
			}
		]
	},
	"customer": {
		"name": "Ayuntamiento de Madrid",
		"tax_id": {
			"country": "ES",
			"code": "P2807900B"
		},
		"identities": [
			{
				"scope": "tax",
				"code": "L01280796"
			}
		],
		"addresses": [
			{
				"num": "4",
				"street": "Plaza de la Villa",
				"locality": "Madrid",
				"region": "Madrid",
				"code": "28005",
				"country": "ES"
			}
		],
		"emails": [
			{
				"addr": "[e-mail]"
			}
		]
	},
	"delivery": {
		"receiver": {
			"name": "Concejalía de Hacienda",
			"identities": [
				{
					"code": "LA0007407"
				}
			],
			"addresses": [
				{
					"num": "3",
					"street": "Calle Alcalá",
					"locality": "Madrid",
					"region": "Madrid",
					"code": "28014",
					"country": "ES"
				}
			]
		}
	},
	"ordering": {
		"buyer": {
			"name": "Departamento de Compras",
			"identities": [
				{
					"code": "LA0007408"
				}
			],
			"addresses": [
				{
					"num": "10",
					"street": "Gran Vía",
					"locality": "Madrid",
					"region": "Madrid",
					"code": "28013",
					"country": "ES"
				}
			]
		}
	},
	"lines": [
		{
			"quantity": "20",
			"item": {
				"name": "Services rendered",
				"price": "200.00"
			},
			"taxes": [
				{
					"cat": "VAT",
					"rate": "standard"
				}
			]
		}
	],
	"payment": {
		"terms": {
			"key": "due-date",
			"due_dates": [
				{
					"date": "2021-12-30",
					"amount": "4840.00",
					"percent": "100%"
				}
			]
		},
		"instructions": {
			"key": "credit-transfer",
			"credit_transfer": [
				{
					"iban": "ES25 0188 2570 7185 4470 4761",
					"name": "Bankrandom"
				}
			]
		}
	}
}

SII example documents

B2C Standard 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.

Notice:

• the minimal version (sii-b2c.min.mdx) contains only the essential fields required to create the simplified invoice,
• to create a simplified SII invoice, include the simplified tag in your GOBL document with the es-sii-v1 addon,
• when running gobl build, the system automatically calculates totals, assigns the $regime to ES, sets the es-sii-doc-type extension to F2 (Simplified invoice), applies the standard VAT rate (21%), and normalizes all fields,
• the built version (sii-b2c.mdx) shows the normalized document with calculated totals, line item sums, tax breakdowns, and automatically generated fields, and,
• there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

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

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.

Notice:

• the minimal version (sii-b2b.min.mdx) contains only the essential fields required to create the standard B2B invoice,
• to create a regular SII invoice, include the es-sii-v1 addon and ensure the customer field contains valid tax identification details,
• the supplier must be previously registered with the tax authority and the customer NIF or VAT ID must be valid,
• when running gobl build, the system automatically calculates totals, assigns the $regime to ES, sets the es-sii-doc-type extension to F1 (Standard invoice), applies the standard VAT rate (21%), and normalizes all fields,
• the built version (sii-b2b.mdx) shows the normalized document with calculated totals, line item sums, tax breakdowns, and automatically generated fields, and,
• there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

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

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.

Notice:

• the minimal version (sii-b2b-services-eu.min.mdx) contains only the essential fields required to create the reverse charge invoice,
• to create a reverse charge SII invoice, use the tax key reverse-charge in your invoice lines,
• you also need to set the items key to services, which will generate a breakdown by operation type required for this type of invoices,
• 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,
• when running gobl build, the system automatically sets the operation type to S2 (Subject and Not Exempt - With reverse charge) when reporting the document to SII, applies the reverse charge tax treatment, and normalizes all fields,
• the built version (sii-b2b-services-eu.mdx) shows the normalized document with the reverse charge configuration, operation type breakdown, and automatically generated fields, and,
• there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

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

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.

Notice:

• the minimal version (sii-b2b-goods-eu.min.mdx) contains only the essential fields required to create the intra-community supply invoice,
• to create an intra-community supply SII invoice, use the tax key intra-community in your invoice lines,
• you also need to set the items key to goods, which will report to SII a breakdown by operation type required for this type of invoices,
• 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,
• when running gobl build, the es-sii-v1 addon automatically sets the es-sii-exempt extension to E5 (Artículo 25 Ley de IVA) and the es-sii-regime extension to 02 (Export),
• the built version (sii-b2b-goods-eu.mdx) shows the normalized document with the intra-community configuration, exemption codes, operation type breakdown, and automatically generated fields, and,
• there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

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

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

Notice:

• the minimal version (sii-b2b-services-no-eu.min.mdx) contains only the essential fields required to create the outside scope invoice,
• to create an outside scope SII invoice, use the tax key outside-scope in your invoice lines,
• 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,
• when running gobl build, the es-sii-v1 addon automatically sets the es-sii-oot extension to location and normalizes all fields,
• the built version (sii-b2b-services-no-eu.mdx) shows the normalized document with the outside scope configuration and automatically generated fields, and,
• there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

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

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

Notice:

• the minimal version (sii-b2b-goods-no-eu.min.mdx) contains only the essential fields required to create the export invoice,
• to create an export SII invoice, use the tax key export in your invoice lines,
• 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,
• when running gobl build, the es-sii-v1 addon automatically sets the es-sii-exempt extension to E2 (Artículo 21 Ley de IVA) and the es-sii-regime extension to 02 (Export),
• the built version (sii-b2b-goods-no-eu.mdx) shows the normalized document with the export configuration, exemption codes, and automatically generated fields, and,
• there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

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

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.

Notice:

• the minimal version (sii-exempt-E1.min.mdx) contains only the essential fields required to create the exempt E1 invoice,
• to create an exempt E1 SII invoice, use the tax key exempt in your invoice lines,
• 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,
• when running gobl build, the es-sii-v1 addon automatically sets the es-sii-exempt extension to E1 and normalizes all fields,
• the built version (sii-exempt-E1.mdx) shows the normalized document with the exempt E1 configuration and automatically generated fields, and,
• there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

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

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.

Notice:

• the minimal version (sii-b2c-oss.min.mdx) contains only the essential fields required to create the OSS invoice,
• to create an OSS SII invoice, include the simplified tag in your GOBL document with the es-sii-v1 addon,
• 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,
• when running gobl build, the invoice will be treated as a simplified invoice (es-sii-doc-type extension set to F2) and VAT is accounted for through the OSS scheme in the destination country,
• the built version (sii-b2c-oss.mdx) shows the normalized document with the OSS configuration and automatically generated fields, and,
• there are no totals or calculations in the minimal version; all these will be made automatically when uploading.

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

API Endpoints

The following API Endpoints are available when you enable this app:

• Generate Agreement PDF
• Upload Agreement PDF
• Upload Identity Image
• Confirm

---

🇪🇸 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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