Spain SII - Invoices Received

Invoice

Changes to generic fields

  • sender.customInfo.taxIdType is required.
  • customInfo.esp.description is required.
  • customInfo.esp.vatSchemeTypeCode is required.
  • customInfo.esp.accountingDate is required.
  • customInfo.esp.isReceived is required.
  • invoice.sender is required.
type Invoice {
  // ...all generic invoice fields
  lines: [
    { 
      // ..other line item fields
  };
sender: {
    // ...everything from invoice.sender required,
    // ...for SII Invoice Received submissions the suppliers details is filled in the invoice.sender fields.
    // invoice.sender.taxId can not have a ES country prefix for domestic transactions but it can for intra-EU or export transactions
    contact: {
      email?: string;
    }
    customInfo:{
      taxIdType: string
    }
   };
  recipient:{
  //... for SII Invoice Received submissions you fill your details in the recipient field
    name: string;
    taxId: string;
    address:{
      country: string;
      line1?: string;
      line2?: string;
      city?: string;
      postalCode?: string;
    }
  };
customInfo: {
    esp: {
      fiscalYear?: string;
      settlementPeriod?: string;
      description: string;
      invoiceType?: string;
      taskType?: string;
      vatSchemeTypeCode: string;
      accountingDate: string;
      isReceived: boolean;
    }
   };

Field information

NameTypeRequiredDescription
sender.customInfo.taxIdTypestringYes

Identification types in the country of residence. A value from an enumerated list of types:
02: NIF-VAT

03: PASSPORT

04: OFFICIAL IDENTIFICATION DOCUMENT ISSUED BY THE COUNTRY OR REGION OF RESIDENCE

05: RESIDENCE CERTIFICATE

06: OTHER SUPPORTING DOCUMENT

07: NOT REGISTERED

customInfo.esp.fiscalYearstringOptionalFiscal year (YYYY format)
customInfo.esp.settlementPeriodstringOptionalSettlement period (MM format, 01-12)
customInfo.esp.descriptionstringRequiredOperation description of the invoice
customInfo.esp.invoiceTypestringOptionalF1: Regular Invoice
F2: Simplified Invoice (Gross amount less than 400 Euro)
F5: Imports (DUA)
customInfo.esp.taskTypestringOptional

A value from an enumerated list of communication types:
A0: Invoice/record entry

A5: Registration of VAT refunds for travelers
Note: If not stated it defaults too A0.

customInfo.esp.vatSchemeTypeCodestringRequiredA value from an enumerated list of codes as outlined on Spain SII VAT regime codes
customInfo.esp.accountingDatestring (ISO 8601 date)RequiredTransaction accounting date. To be used to calculate the deadline for invoices received. This date can never be earlier than the issue date.
customInfo.esp.isReceivedbooleanRequiredIndicates that the invoices being submitted are received invoices (AP invoices).

Example CSV file

Invoice Issued - SII.csv