Canonical format
Below we describe the data required in the canonical format for invoice creation / subsanation, in order to ensure correct conversion to the regulations.
Invoice examples are attached: invoice examples.
General data to be completed in the canonical format
It is the application that must determine the data needed for its business, and then use it to generate an invoicing record.
See the properties and data types of SalesInvoice.
If not provided, the following default values are assumed for each data type:
| Type | Value |
|---|---|
boolean |
false |
integer |
0 |
decimal |
0 |
string |
|
datetime |
0001-01-01T00:00:00+00:00 |
Below are the values that must be completed in the canonical format:
| Value to be completed |
|---|
| Invoice issuer: * Seller.Tin: Tax Identification Number (NIF) of the party obliged to issue the invoice.* Seller.BusinessName: Name / corporate name of the party obliged to issue the invoice.It is checked that they match the values recorded in SDH. In case of no match, contact SDH for modification. |
Serial No. (Series) and Invoice No. (Number) that identify the issued invoice.For Veri*Factu, Series is optional.For TicketBAI Series and Number must be specified separately. |
Invoice issue date (DateAndTime). This reflects the day on which the invoice is formally generated, i.e., when it is sent to SDH. |
Description of the invoice subject (Description). |
(Optional) Transaction date (TransactionDate) when it differs from the issue date. This reflects the tax accrual date of the invoice, used to calculate due dates and accounting. |
Replacement and corrective invoice considerations (correctives) |
Recipient block considerations (buyer) |
Total tax amount (sum of Output Tax and Equivalence Surcharge Tax) (TotalTaxes). |
Total invoice amount (Total). |
| Veri*Factu |
| TicketBAI |
Replacement and corrective invoice considerations
| Invoice type | Corrected/Replaced invoices block (correctives) |
|---|---|
| F3 | Indicate the list of issued invoices to replace in correctives, identifying each invoice (Series and Number) along with its issue date (Date). |
| R1 to R5 | Set the corrective invoice type in correctiveType.Indicate the list of issued invoices to be corrected in correctives, identifying each invoice (Series and Number) along with its issue date (Date).If it is a corrective invoice by substitution ( correctiveType=1), include its taxable base (Base), output/supported quota (Quota) and optionally its equivalence surcharge quota (Surcharge). |
Recipient block considerations
| Invoice type | Recipient block (buyer) |
|---|---|
| F1 | Mandatory |
| F2 | Do not include it. Simplified |
| F3 | Mandatory. Full invoice that replaces several simplified invoices |
| R1 to R4 | Mandatory |
| R5 | Do not include it. Corrective of a simplified invoice |
Resolution of specific example cases
| Case |
|---|
| Advance invoices must be treated as a normal invoice, usually type F1. |
| Who is affected by third-party invoices from a Veri*Factu SIF? |
| How is a domestic sale to an intra-Community customer performed? |
| How is an intra-Community sale to an intra-Community customer performed? |
| How does an export regime apply? |