Skip to content

Invoice Types

Types of Invoices Accepted in SDH

  • Simplified invoices: Issued for amounts not exceeding €400 (VAT included) or up to €3,000 (VAT included) in certain cases. They do not include recipient information.
  • Full invoices: Include information about both the issuer and the recipient.

Consult the official regulation on when each type of invoice must be issued, as well as the minimum required content for each type.

Types of Invoices

Invoice Type Description Common Use Case
F1 Full invoice: a standard invoice containing all recipient data (except certain exceptions), in accordance with Articles 6, 7.2, and 7.3 of RD 1619/2012. Standard invoice with all mandatory issuer and recipient information. Also applies to qualified simplified invoices where the recipient is identified.
F2 Simplified invoice or full invoice without identifying the recipient (Article 6.1 d) of RD 1619/2012). Tickets or invoices without customer data when legally permitted.
F3 Full invoice replacing previously issued simplified invoices. For example, when the customer requests a full invoice after receiving a ticket. A single full replacement invoice is issued. Useful when identifying the customer retrospectively.
R1 Corrective invoice due to legal reasons or cases covered by Articles 80.1, 80.2, and 80.6 of the VAT Law (LIVA). Corrects amount errors, returns of goods, later discounts, etc.
R2 Corrective invoice due to a modification of the taxable base derived from insolvency proceedings (Art. 80.3 LIVA). Adjusting invoices due to declared insolvency.
R3 Corrective invoice due to uncollectible receivables (Art. 80.4 LIVA). Reduction of taxable base when payments become legally irrecoverable.
R4 Corrective invoice for other causes under Art. 80 LIVA not included in R1–R3. Special or residual cases.
R5 Corrective invoice of a simplified invoice. Corrections on previously issued simplified invoices or tickets.

How to Proceed When Errors Occur During Invoicing: Corrections, Cancellations, Subsanations

See section 17-FORMA DE PROCEDER ANTE ERRORES COMETIDOS AL FACTURAR: RECTIFICACIONES, ANULACIONES, SUBSANACIONES of the developer FAQ.

Example: An invoice originally issued as FV‑000134 with a taxable base of €1,000, VAT at 21% (€210), and a total of €1,210—but the actual invoice should have been €800 base, €168 VAT, total €968. In this case, a correction must be made. Possible options:

  • New invoice with the difference (−€200)
    A corrective invoice assigning correctiveType = 2, meaning “Corrective invoice by differences”. In correctives, include the invoice to be corrected (Series = FV, Number = 000134, and its Date).
    The total amount would be −242, and in taxableBases the taxable base −200 and VAT quota −42.

  • *New invoice for €800 replacing the incorrect one (€1,000)
    A corrective invoice assigning correctiveType = 1, meaning “Corrective invoice by substitution”. In correctives, include the corrected invoice (Series = FV, Number = 000134, its date, its base €1,000, quota €210).
    The total amount would be €968, and in taxableBases the taxable base €800 and quota €168.

  • One reversal (−€1,000) + New corrective substitution invoice (€800)
    A reversal invoice (not a corrective invoice) that reports the original invoice amounts with opposite signs in taxable base, quota, and surcharge if applicable.
    A corrective substitution invoice then reports the correct taxable base and quota, and sets     0* for “rectified base”, “rectified quota”, and rectified surcharge.

Invoices Issued to Replace Simplified Invoices

See section 27-FACTURAS EXPEDIDAS EN SUSTITUCIÓN DE FACTURAS SIMPLIFICADAS of the developer FAQ.

Breakdown of the Billing Record (Creation) for Deliveries of Goods or Services Located in the Canary Islands

See section 23-DESGLOSE DEL REGISTRO DE FACTURACIÓN DE ALTA CUANDO SE TRATA DE ENTREGAS DE BIENES O PRESTACIONES DE SERVICIOS LOCALIZADAS EN CANARIAS of the developer FAQ.