Spain FacturaE

Key: es-facturae-v3

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Extension Keys

One or all of the following extensions may be required as part of the correction options. See the Extensions section for possible values.

• es-facturae-correction

Scenarios

bill/invoice

standard, corrective, credit-note, debit-note

Filters:

• Types: standard, corrective, credit-note, debit-note

Output:

• Extensions: es-facturae-doc-type:FC

#simplified

Filters:

• Tags: simplified

Output:

• Extensions: es-facturae-doc-type:FA

#self-billed

Filters:

• Tags: self-billed

Output:

• Extensions: es-facturae-doc-type:AF

standard

Filters:

• Types: standard

Output:

• Extensions: es-facturae-invoice-class:OO

corrective, credit-note, debit-note

Filters:

• Types: corrective, credit-note, debit-note

Output:

• Extensions: es-facturae-invoice-class:OR

#summary

Filters:

• Tags: summary

Output:

• Extensions: es-facturae-invoice-class:OC

standard, #copy

Filters:

• Types: standard
• Tags: copy

Output:

• Extensions: es-facturae-invoice-class:CO

corrective, #copy

Filters:

• Types: corrective
• Tags: copy

Output:

• Extensions: es-facturae-invoice-class:CR

standard, #copy, #summary

Filters:

• Types: standard
• Tags: copy, summary

Output:

• Extensions: es-facturae-invoice-class:CC

Extensions

FacturaE: Document Type

es-facturae-doc-type

Code	Name
FC	Commercial Invoice
FA	Simplified Invoice
AF	Self-billed Invoice

FacturaE: Invoice Class

es-facturae-invoice-class

Code	Name
OO	Original
OR	Corrective Original
OC	Summary Original
CO	Copy of the Original
CR	Copy of the Corrective
CC	Copy of the Summary

FacturaE Change

FacturaE requires a specific and single code that explains why the previous invoice is being corrected.

es-facturae-correction

Code	Name
01	Invoice code
02	Invoice series
03	Issue date
04	Name and surnames/Corporate name - Issuer (Sender)
05	Name and surnames/Corporate name - Receiver
06	Issuer’s Tax Identification Number
07	Receiver’s Tax Identification Number
08	Supplier’s address
09	Customer’s address
10	Item line
11	Applicable Tax Rate
12	Applicable Tax Amount
13	Applicable Date/Period
14	Invoice Class
15	Legal literals
16	Taxable Base
80	Calculation of tax outputs
81	Calculation of tax inputs
82	Taxable Base modified due to return of packages and packaging materials
83	Taxable Base modified due to discounts and rebates
84	Taxable Base modified due to firm court ruling or administrative decision
85	Taxable Base modified due to unpaid outputs where there is a judgement opening insolvency proceedings

Validation Rules

bill.Invoice

Field	Test	Validation Code / Message
customer.tax_id.code	Code in [ES] Present	GOBL-ES-FACTURAE-V3-BILL-INVOICE-01 Customer tax ID code is required for Spanish customers
tax	Present	GOBL-ES-FACTURAE-V3-BILL-INVOICE-02 Tax object is required with ext document type and invoice classes
tax.ext	Ext require [es-facturae-doc-type, es-facturae-invoice-class]	GOBL-ES-FACTURAE-V3-BILL-INVOICE-03 Tax ext require ‘es-facturae-doc-type’ and ‘es-facturae-invoice-class’ extensions
preceding	Invoice type in [credit-note, corrective, debit-note] Present	GOBL-ES-FACTURAE-V3-BILL-INVOICE-04 Preceding document reference is required for credit-note, corrective, debit-note invoices
preceding[*].issue_date	Invoice type in [credit-note, corrective, debit-note] Present	GOBL-ES-FACTURAE-V3-BILL-INVOICE-05 Preceding document issue date is required
preceding[*].ext	Invoice type in [credit-note, corrective, debit-note] Ext require [es-facturae-correction]	GOBL-ES-FACTURAE-V3-BILL-INVOICE-06 Preceding document ext require ‘es-facturae-correction’ extension