Spain SII - Invoices Received

Credit note

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.
  • customInfo.esp.rectificationType 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;
      rectificationType: string;
    }
   };

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.invoiceTypestringRequired

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.taskTypestringOptionalA value from an enumerated list of communication types:
A0: Invoice/record entry
A1: (Correction of records): Used for corrections, modifications, or updates to previously submitted invoice data.
A4: Amendment of Invoice for Travellers.
A5: Registration of VAT refunds for travelers.
A6: Changes in VAT refunds for travellers.
Note: If not stated it defaults too A0.
customInfo.esp.rectificationTypestringRequiredA value from an enumerated list of types:
I: Differences S: Substitution
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).