Spain SII - Invoices Received

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.rectificationType is required.
type CreditNote {
  // ...all generic credit note fields
  invoiceRefs: string[],
  lines: [
    { 
      // ..other line item fields
      vat: {
        code: 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

NameTypeRequiredDescription
invoiceRefsstringYesAn array of existing invoices.
lines[].customInfo.itemTypestringYesA value from an enumerated list of types:
Goods
Services
recipient.address.line1stringYesAddress line 1 (Street address/PO Box/Company name).
recipient.address.citystringYesCity/District/Suburb/Town/Village
recipient.address.statestringYesState/County/Province/Region
recipient.address.countrystringYesThree-letter country code (ISO 3166).
recipient.address.postalCodestringYesZIP or postal code
recipient.contact.emailstringConditionalEmail address of recipient. Required for invoices submitted to non-registered entities
recipient.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.rectificationTypestringRequiredA value from an enumerated list of types:
I: Differences
S: Substitution
customInfo.esp.fiscalYearstringOptionalFiscal year (YYYY format)
customInfo.esp.settlementPeriodstringOptionalSettlement period (MM format, 01-12)
customInfo.esp.descriptionstringOptionalOperation description
customInfo.esp.invoiceTypestringRequiredA 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.taskTypestringOptionalA value from an enumerated list of communication types:
A1: (Correction of records): Used for corrections, modifications, or updates to previously submitted invoice data.

A4: Amendment of Invoice for Travellers.

A6: Changes in VAT refunds for travellers.

Note: If not stated it defaults too A1.

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.vatSchemeTypeCodestringRequiredA value from an enumerated list of codes as outlined on Spain SII VAT regime codes
customInfo.esp.originalInvoiceDatestringOptionalDate of original invoice (YYYY-MM-DD format)