Spain SII - Invoices Issued

Credit note

Changes to generic fields

invoiceRefs is required
recipient.contact.taxIdType is required.
customInfo.esp.description is required.
customInfo.esp.vatSchemeTypeCode is required.
customInfo.esp.invoiceType is required.
custominfo.esp.rectificationType is required.
lines[].customInfo.itemType is required.

type CreditNote {
  // ...all generic credit note fields
  invoiceRefs: string[],
  lines: [
    { 
      // ..other line item fields
      vat: {
        // ...other line item vat fields
        code: string;
        exemptReason?: string;
        exemptReasonCode?: string;
      }
      customInfo: {
        itemType: string;
      }
    }
  ];
  recipient: {
    // ...everything from invoice.recipient,
    // invoice.recipient.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
    }
   };
  customInfo: {
    esp: {
      rectificationType: string;
      fiscalYear?: string;
      settlementPeriod?: string;
      description?: string;
      invoiceType: string;
      taskType?: string;
      vatSchemeTypeCode: string;
			originalInvoiceDate?: string;
    }
  }
};

Field information

Name	Type	Required	Description
`invoiceRefs`	string	Required	An array of existing invoices.
`lines[].customInfo.itemType`	string	Required	A value from an enumerated list of types: Product Services
`lines[].vat.code`	string	Required	Standard VAT codes. A value from an enumerated list as outlined on VAT code classification
`lines[].vat.exemptReasonCode`	string	Conditional	Required if the line VAT amount is 0. For transactions subject and exempt from Spanish VAT: E1: Exempt on account of Article 20 E2: Exempt on account of Article 21 E3: Exempt on account of Article 22 E4: Exempt under Articles 23 and 24 E5: Exempt on account of Article 25 E6: Exempt on other grounds Transactions not subject to Spanish VAT (lines[].vat.code is NS): ESP-IMRL: Sales not subject to VAT due to location rules (outside TAI or in special territories such as the Canary Islands) ESP-IM714: Sales not subject to VAT under specific non-taxable legal categories (Articles 7 and 14)
`recipient.address.country`	string	Required	Three-letter country code (ISO 3166).
`recipient.contact.email`	string	Conditional	Email address of recipient. Required for invoices submitted to non-registered entities
`recipient.customInfo.taxIdType`	string	Required	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.rectificationType`	string	Required	A value from an enumerated list of types: I: Differences S: Substitution
`customInfo.esp.fiscalYear`	string	Optional	Fiscal year (YYYY format)
`customInfo.esp.settlementPeriod`	string	Optional	Settlement period (MM format, 01-12)
`customInfo.esp.description`	string	Optional	Operation description
`customInfo.esp.invoiceType`	string	Required	A value from an enumerated list of corrective invoice types: R1: Error in legal data R2: Error in amounts R3: Returned goods R4: Discounts/bonuses R5: Bad debts/insolvency
`customInfo.esp.taskType`	string	Optional	A value from an enumerated list of communication types: A0: (Original records submission): Initial submission of VAT invoice or document data to the Spanish Tax Agency. A1: (Correction of records): Used for corrections, modifications, or updates to previously submitted invoice data. A5: (Simplified invoices registration): Used for registering simplified invoices or certain special invoice types. A6: (Intra-community operations): Related to reporting intra-community operations or specific VAT-related special cases. Cancellation: Communication sent to cancel an already reported invoice or transaction. Outgoing Payments for VoC Regime: Used for reporting outgoing payments specific to certain VAT special regimes.
`customInfo.esp.vatSchemeTypeCode`	string	Required	A value from an enumerated list of codes as outlined on Spain SII VAT regime codes
`customInfo.esp.originalInvoiceDate`	string	Optional	Date of original invoice (YYYY-MM-DD format)