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Spain Compliance Requirements (IVA, facturación, VERI*FACTU): KhataOS Spec

Status as of: 2026-10-21. Scope: businesses taxed in the IVA territory of Spain (territorio común: the Peninsula and the Balearic Islands) keeping books in KhataOS, a local-first desktop accounting app: autónomos (IRPF), companies (Impuesto sobre Sociedades, IS), non-residents with a permanent establishment and entidades en atribución de rentas. Canarias (IGIC), Ceuta and Melilla (IPSI) and the foral territories (País Vasco: TicketBAI/Batuz; Navarra) are out of scope (§7, §2). A future khata-es pack would hold the identity, VAT and modelo 303 items, and a verifactu module the invoice-record chain, hash and QR. Structured B2B e-invoices (UBL / EN 16931) belong to the shared EU crate khata-en16931 (see §8). Not legal advice. This file turns the Ley 37/1992 (LIVA), the RIVA (RD 1624/1992), the Reglamento de facturación (RD 1619/2012), the RRSIF (RD 1007/2023), Orden HAC/1177/2024 and the AEAT technical documents into software requirements. Get a Spanish asesor fiscal to confirm each item before release.

Confidence tags: - [PRIMARY] means read in the primary text: boe.es (consolidated text, incl. the BOE's own amendment notes), sede.agenciatributaria.gob.es / agenciatributaria.es (AEAT instructions, diseños de registro, VERI*FACTU developer documents, XSD/WSDL), or a ministry page. - [SECONDARY] means reported consistently by reputable non-official sources (Wikipedia, python-stdnum, tax-advisor and software-vendor sites), but the official text was not retrieved in this research. - [UNCERTAIN] means sources conflict, the item is interpretive, or the point was not found. Flagged for review.

All AEAT VERI*FACTU PDFs were downloaded and converted with pdftotext; the Java code samples (images in the PDFs) were read from page renders. The interior.gob.es page on the DNI letter returned HTTP 403; its content was taken from a search-engine extract of that official page (marked as such).

0. MVP must-do checklist (summary)

# Capability Driven by
1 NIF validation: DNI (8 digits + letter TRWAGMYFPDXBNJZSQVHLCKE[n mod 23]); NIE (X/Y/Z → 0/1/2, same letter); K/L/M personal NIFs (letter on the 7 digits); entity NIF (letter + 7 digits + control digit or letter JABCDEFGHI) Interior ministry page; RD 1065/2007 arts. 19–22; Orden EHA/451/2008 (letters); control algorithm from Wikipedia/python-stdnum (§1)
2 NIF-IVA = ES + NIF for intra-EU operations python-stdnum, VIES practice (§1.4)
3 Rates 21% / 10% / 4% / 0% (donations to non-profits) from an effective-dated master; history rows for the 2022–2024 temporary 5%, 2%, 7.5% and 0% food/energy rates; recargo de equivalencia 5.2 / 1.4 / 0.5 / 1.75 LIVA arts. 90, 91, 161; AEAT VERI*FACTU validation rules (§2)
4 Invoice content RD 1619/2012 art. 6; number + series "correlativa"; mandatory separate series (rectificativas, self-billing, …); separate series for simplified vs full invoices in the same year; factura simplificada ≤ €400 (≤ €3,000 for listed retail/hospitality activities); rectificativas art. 15; issue at the time of the operation or before the 16th of the next month for B2B RD 1619/2012 arts. 4, 6, 7, 11, 15 (§3)
5 Modelo 303 2026: casillas 150–152 (0%), 01–03 (4%), 04–06 (10%), 07–09 (21%), 10–15, recargo 156–158/168–170/16–24, 27, deducible 28–45, 46, info 59/60/120/122–124, result 64–71 (new 112 from period 02/2T 2026); quarterly by the 20th (4T by 30 Jan); monthly by the 30th for REDEME/large companies/SII AEAT Instrucciones 2026 and diseño de registro DR303e26v101 (§4)
6 *VERIFACTU (RRSIF): every invoice issued creates a chained registro de facturación de alta (or anulación) with SHA-256 huella; mandatory before 1 Jan 2027 (IS taxpayers) / before 1 Jul 2027 (everyone else); producers had to offer only adapted software from 29 Jul 2025 RD 1007/2023 as amended by RD 254/2025 and RDL 15/2025; AEAT FAQ v1.3 (§6)
7 Hash: IDEmisorFactura=…&NumSerieFactura=…&FechaExpedicionFactura=…&TipoFactura=…&CuotaTotal=…&ImporteTotal=…&Huella=…&FechaHoraHusoGenRegistro=… (alta) / 5-field string (anulación), trimmed values, UTF-8, SHA-256, 64 uppercase hex; the three AEAT golden examples reproduced here bit-for-bit AEAT Detalle de las especificaciones técnicas para generación de la huella o hash v0.1.2 (§6.7)
8 QR + legend on every invoice: ISO/IEC 18004, level M, 30–40 mm, text "QR tributario:" above; "VERIFACTU" or "Factura verificable en la sede electrónica de la AEAT" below (VERIFACTU mode only); URL …/wlpl/TIKE-CONT/ValidarQR?nif=&numserie=&fecha=&importe= (URL-encoded, UTF-8) Orden HAC/1177/2024 arts. 20–21; AEAT QR spec v0.5.0 (§6.9)
9 Mode choice: VERIFACTU (send every record to the AEAT; no signature, no event log) recommended for KhataOS; "no VERIFACTU" needs XAdES-signed records + event log + 6-hourly event summaries RD 1007/2023 arts. 8, 12, 16; Orden HAC/1177/2024 arts. 3, 6–9, 14 (§6.4)
10 Fiscal year: IS period = the entity's ejercicio económico (≤ 12 months; calendar year by default); IRPF and VAT periods are calendar-based; currency EUR, VAT and record amounts always in euros LIS art. 27; RIVA art. 71; RD 1619/2012 art. 12; RRSIF art. 10.2 (§9)

1. Identity numbers

1.1 NIF types

Requirement Source Effective date What the software must do
Spanish nationals: the NIF is "el número de su documento nacional de identidad seguido del correspondiente código o carácter de verificación, constituido por una letra mayúscula" RD 1065/2007 art. 19.1 [PRIMARY] 1 Jan 2008 NIF = 8 digits + letter (§1.2)
Spaniards without DNI: 9 characters, initial L (resident abroad) or K (resident in Spain, under 14), "siete caracteres alfanuméricos y un carácter de verificación alfabético" RD 1065/2007 art. 19.2 [PRIMARY] — Accept K/L + 7 + letter
Foreigners: the NIF is the NIE; without NIE the AEAT assigns M + 7 alphanumerics + alphabetic check character RD 1065/2007 art. 20 [PRIMARY] — Accept X/Y/Z NIE and M NIF
Entities: "nueve caracteres": (a) a letter for the legal form (Spanish entity) or foreign entity / permanent establishment, (b) "Un número aleatorio de siete dígitos", (c) "Un carácter de control" Orden EHA/451/2008 art. 2 [PRIMARY]; RD 1065/2007 art. 22 [PRIMARY] 2008 Entity NIF validator (§1.3)
NIF of an entity is invariable unless its legal form or nationality changes Orden EHA/451/2008 art. 1 [PRIMARY] — Store NIF on the party master; history on change
The VERI*FACTU schema type NIFType is exactly 9 characters AEAT SuministroInformacion.xsd [PRIMARY] — Normalise to 9 chars, uppercase, no separators

1.2 DNI / NIE / K-L-M check letter

Algorithm (Ministerio del Interior, Cálculo del dígito de control del NIF/NIE [PRIMARY, via search-engine extract of the official page; direct fetch returned 403]):

  1. DNI: take the 8-digit number n; letter = "TRWAGMYFPDXBNJZSQVHLCKE"[n mod 23]. Official example: 12345678 mod 23 = 14 → Z → 12345678Z.
  2. NIE: replace the first letter X → 0, Y → 1, Z → 2, then apply the DNI rule to the resulting 8-digit number.
  3. K / L / M: the check letter is the DNI letter of the 7 digits after the initial letter [SECONDARY, python-stdnum es/nif.py: "these use the old checkdigit algorithm (the DNI one)"; not found in an official text: UNCERTAIN].

Test vectors (computed here, python3 -I):

Number Source Result
12345678Z Interior ministry example valid (12345678 mod 23 = 14)
89890001K AEAT VERI*FACTU test NIF (hash and QR documents) valid (89890001 mod 23 = 21 → K)
54362315K python-stdnum es/dni.py valid
54362315Z python-stdnum (negative) invalid (expected K)
X2482300W, X5253868R, X5277343Q, Y5277343F, Z5277343K python-stdnum es/nie.py, test_eu_vat.doctest valid
X2482300A python-stdnum (negative) invalid (expected W)
M1234567L python-stdnum es/nif.py valid (K/L/M rule)
K2814015F python-stdnum test_eu_vat.doctest (invalid list) invalid (expected B)
00000000T, 99999999R computed valid (edge values)

1.3 Entity NIF (former CIF)

Requirement Source Effective date What the software must do
Legal-form letters: A Sociedades anónimas; B Sociedades de responsabilidad limitada; C Sociedades colectivas; D Sociedades comanditarias; E Comunidades de bienes y herencias yacentes; F Sociedades cooperativas; G Asociaciones; H Comunidades de propietarios en régimen de propiedad horizontal; J Sociedades civiles, con o sin personalidad jurídica; P Corporaciones Locales; Q Organismos públicos; R Congregaciones e instituciones religiosas; S Órganos de la Administración del Estado y de las Comunidades Autónomas; U Uniones Temporales de Empresas; V Otros tipos no definidos en el resto de claves; N entidad extranjera; W establecimiento permanente de una entidad no residente Orden EHA/451/2008 arts. 3–5 [PRIMARY] 2008 First character ∈ ABCDEFGHJNPQRSUVW; show the legal form
Control character: over the 7 digits d1…d7: A = d2 + d4 + d6; B = Σ over d1, d3, d5, d7 of the digit sum of 2·d; D = (10 − (A + B) mod 10) mod 10; digit form = D, letter form = "JABCDEFGHI"[D] (J=0, A=1 … I=9). Equivalent to the Luhn check digit of the 7 digits Wikipedia es Código de identificación fiscal [SECONDARY]; python-stdnum es/cif.py (luhn.calc_check_digit + 'JABCDEFGHI') [SECONDARY]. Orden EHA/451/2008 defines only "un carácter de control"; no official text with the algorithm was found [UNCERTAIN] — Implement; accept both forms by default
Letter vs digit: "Será una LETRA si la clave de entidad es P, Q, R, S, W o N" (also when the first two digits are 00, non-residents); "Será un NÚMERO si la entidad es A, B, E o H"; other letters either Wikipedia es [SECONDARY]. python-stdnum accepts either form for every letter because "there seems to be conflicting information" [SECONDARY] — conflict [UNCERTAIN] — Accept either form; warn (not reject) when A/B/E/H end in a letter or P/Q/R/S/W/N end in a digit
Worked example A58818501: 5881850 → A = 14, B = 15, C = 29, D = 1 → digit 1 (letter A) Wikipedia es [SECONDARY]; recomputed here — Unit test

Test vectors (computed here; all match python-stdnum's expectations):

Number Source Result
A58818501 Wikipedia es example valid, digit control (letter would be A)
J99216582 python-stdnum es/cif.py valid, digit (2/B)
J99216583 python-stdnum (negative) invalid (expected 2 or B)
A13585625 python-stdnum split() example valid, digit (5/E)
B58378431, B64717838 python-stdnum es/nif.py valid, digit
B64717839 python-stdnum (negative) invalid (expected 8 or H)
Q0818001J, Q2818015F, R9600075G, W4003922D python-stdnum test_eu_vat.doctest valid, letter control
U99216426, U99216632, V99218067, F13005293 python-stdnum tests valid, digit control
A28184661, A60631835, A60997582, A08370314, A17028366, B64240914, B79110482, B80975063, A84409408, A08074908, B60432291, B18889204, B55015432, B64995111, B96902531, A78109592, A58951310 python-stdnum test_eu_vat.doctest (valid ES… list) valid, digit control

1.4 NIF-IVA (intra-EU VAT number)

Requirement Source Effective date What the software must do
The Spanish VAT number is ES + the 9-character NIF (python-stdnum compact('ES B-58378431') == 'B58378431') python-stdnum es/nif.py [SECONDARY]; VERI*FACTU list L7 code 02 = "NIF-IVA" [PRIMARY, Orden HAC/1177/2024 annex] — Store NIF; print ES + NIF on intra-EU invoices
Recipient's NIF is mandatory on the invoice for exempt intra-EU supplies of goods (LIVA art. 25), reverse-charge operations and operations located in Spain by an established supplier RD 1619/2012 art. 6.1.d) [PRIMARY] — Block issue without the customer NIF in these cases
Being in VIES requires registration in the Registro de Operadores Intracomunitarios (ROI) Common practice [SECONDARY] — Optional VIES check (future work)

1.5 Autonomous communities (ISO 3166-2:ES)

ES-AN Andalucía, ES-AR Aragón, ES-AS Asturias (Principado de), ES-CN Canarias, ES-CB Cantabria, ES-CL Castilla y León, ES-CM Castilla-La Mancha, ES-CT Catalunya, ES-EX Extremadura, ES-GA Galicia, ES-IB Illes Balears, ES-RI La Rioja, ES-MD Madrid (Comunidad de), ES-MC Murcia (Región de), ES-NC Navarra (Comunidad Foral de), ES-PV País Vasco, ES-VC Valenciana (Comunidad); autonomous cities ES-CE Ceuta, ES-ML Melilla. 17 + 2 = 19 codes, all as listed in the task [SECONDARY, Wikipedia ISO 3166-2:ES, last change 2020-11-24; the ISO OBP was not queried].

Tax-territory flags per region: ES-CN → IGIC; ES-CE, ES-ML → IPSI; ES-PV → foral (Álava, Bizkaia, Gipuzkoa; TicketBAI); ES-NC → foral (Navarra). The RRSIF applies in the foral territories only to taxpayers "cuando tengan su domicilio fiscal en territorio común" [PRIMARY, RD 1007/2023 art. 1.3].

2. Territory and rates (LIVA arts. 3, 90, 91, 161)

Requirement Source Effective date What the software must do
Territory: Canarias is excluded from harmonised turnover taxes and Ceuta and Melilla from the customs union; they are not "interior del país" for IVA LIVA art. 3.Dos.1.º a), b) [PRIMARY] — Out of scope; treat supplies to them as exports (casilla 60 includes "envíos con carácter definitivo a Canarias, Ceuta y Melilla" [PRIMARY, Instrucciones 303 2026])
General rate 21%: "El Impuesto se exigirá al tipo del 21 por ciento, salvo lo dispuesto en el artículo siguiente"; "El tipo impositivo aplicable a cada operación será el vigente en el momento del devengo" LIVA art. 90.Uno, Dos [PRIMARY]; 21% "con efectos desde el 1 de septiembre de 2012" by RDL 20/2012 [PRIMARY, BOE note] 1 Sep 2012 GENERAL 21%; rate chosen by devengo date, not invoice date
Reduced 10% (art. 91.Uno: food, water, medical devices, housing, transport of passengers, hospitality/restaurants, etc.) LIVA art. 91.Uno [PRIMARY]; art. 91 amended effective 1 Sep 2012 (RDL 20/2012) [PRIMARY, BOE note] 1 Sep 2012 REDUCIDO 10%
Superreduced 4% (art. 91.Dos: basic food incl. olive oil from 1 Jan 2025, books/press, medicines, VPO housing, sanitary products, …) LIVA art. 91.Dos [PRIMARY]; olive oil into Dos.1.1.º "con efectos desde el 1 de enero de 2025" (RDL 4/2024) [PRIMARY, BOE note] — SUPERREDUCIDO 4%
0% for goods donated to non-profit entities (Ley 49/2002) used for general-interest purposes LIVA art. 91.Cuatro, added by Ley 7/2022 [PRIMARY] 2022 [SECONDARY on exact date] CERO 0% class (taxable at 0%, casillas 150–152)
Coming change (pending): RDL 29/2026 (6 Oct 2026, BOE 7 Oct) moves furnished short-term lettings (≤ 30 nights, not the landlord's home, or with hotel-type services) out of the exemption and into the 10% rate, and rewrites art. 91.Uno.2.10.º and Dos.1.6.º, with effect from 1 Dec 2026. The earlier RDL 26/2026 with the same content was derogado by Congress (Resolución 2 Oct 2026). RDL 29/2026's convalidation was not yet listed on BOE BOE consolidated LIVA notes; RDL 29/2026 art. 7 [PRIMARY]; convalidation status [UNCERTAIN] 1 Dec 2026 (if convalidated) No rate change; item-level classification only. Re-check before December 2026
Temporary rates history — values the AEAT still accepts in VERI*FACTU records by operation date: 5% only for 1 Jul 2022–30 Sep 2024; 2% and 7.5% only for 1 Oct–31 Dec 2024; otherwise 0, 4, 10, 21 AEAT Validaciones y errores v1.2.2 §15.1 [PRIMARY] historic Effective-dated history rows (below)
Food: 0% (basic food, previously 4%) and 5% (oils and pasta, previously 10%) from 1 Jan 2023 (RDL 20/2022), extended through 30 Sep 2024; then 2% and 7.5% for 1 Oct–31 Dec 2024 (RDL 4/2024, olive oil in the 0%/2% group from mid-2024); back to 4%/10% from 1 Jan 2025 Tax-advisor summaries of RDL 20/2022, RDL 8/2023, RDL 4/2024 [SECONDARY]; date windows match AEAT validations [PRIMARY] 2023–2024 History rows FOOD_TEMP_0, FOOD_TEMP_5, FOOD_TEMP_2, FOOD_TEMP_7_5 with valid_from/valid_to; no default use after 2024
Electricity (and gas/firewood) at reduced rates during the energy crisis (10% from mid-2021, 5% from 1 Jul 2022 through 2023, 10% in 2024 conditional on wholesale prices, 21% from 2025) Secondary summaries [SECONDARY]; only the 5% window is confirmed by AEAT validations [PRIMARY]; product scope and exact conditions [UNCERTAIN] historic Do not seed; allow a manual historic rate
Recargo de equivalencia (retail traders): 5.2% general; 1.4% for 10% goods; 0.50% for 4% goods; 1.75% for tobacco LIVA art. 161 [PRIMARY] 1 Sep 2012 Pointer: recargo column per rate; temporary RE rates 0, 0.26, 0.62, 1 (2023–2024) per AEAT validations §15.3 [PRIMARY]
VERI*FACTU accepted rate/RE pairs: 21 → 5.2 or 1.75; 10 → 1.4; 7.5 → 1; 5 → 0.5 (≤ 2022) or 0.62 (2023–30 Sep 2024); 4 → 0.5; 2 → 0.26; 0 → 0 (2023–30 Sep 2024) AEAT Validaciones §15.3 [PRIMARY] — Validate RE pairs at entry

Effective-dated default list to seed (territorio común):

Code Rate Valid from Valid to 303 casillas (2026)
GENERAL 21% 2012-09-01 — 07/08/09
REDUCIDO 10% 2012-09-01 — 04/05/06
SUPERREDUCIDO 4% 2012-09-01 [SECONDARY on the 4% start] — 01/02/03
CERO (donativos art. 91.Cuatro) 0% 2022 [SECONDARY] — 150/151/152
FOOD_TEMP_0 0% 2023-01-01 2024-09-30 historic (150–152)
TEMP_5 5% 2022-07-01 2024-09-30 historic (153–155 in 2023–2024 forms)
FOOD_TEMP_2 2% 2024-10-01 2024-12-31 historic [UNCERTAIN casilla]
FOOD_TEMP_7_5 7.5% 2024-10-01 2024-12-31 historic [UNCERTAIN casilla]
EXENTA (arts. 20–25) — — — not in 27; 59/60 or none

3. Invoices (RD 1619/2012, Reglamento por el que se regulan las obligaciones de facturación)

Requirement Source Effective date What the software must do
Number and series: "Número y, en su caso, serie. La numeración de las facturas dentro de cada serie será correlativa." RD 1619/2012 art. 6.1.a) [PRIMARY] 1 Jan 2013 Gap-free, increasing number per series; number assigned only at issue (§6.12)
Separate series allowed "cuando existan razones que lo justifiquen", e.g. several establishments or operations of a different nature art. 6.1.a) [PRIMARY] — User-defined series (per establishment / activity)
Mandatory separate series for: (1.º) invoices issued by the recipient or a third party (art. 5), one series per issuer; (2.º) rectificativas; (3.º) invoices under RIVA DA 5.ª; (4.º) invoices under LIVA art. 84.Uno.2.º g); (5.º) invoices under RIVA art. 61 quinquies.2 art. 6.1.a) [PRIMARY] — Series flags RECTIFICATIVA, AUTOFACTURA (per third party); refuse mixing
Full and simplified invoices in the same calendar year: "será obligatoria la expedición mediante series separadas de unas y otras" art. 7.1.a) [PRIMARY] — Series bound to one invoice kind
Content of a full invoice (art. 6.1): a) number/series; b) issue date; c) full name / business name of issuer and recipient; d) issuer NIF (recipient NIF mandatory for art. 25 intra-EU supplies, reverse charge, and operations in Spain by an established issuer); e) addresses; f) description with all data for the taxable base, unit price without tax, discounts; g) rate(s); h) tax amount, shown separately; i) operation date (or advance-payment date) if different; j) exemption reference (Directive 2006/112/CE or LIVA article, or "exenta"); k) new means of transport data; l) «facturación por el destinatario»; m) «inversión del sujeto pasivo»; n) «régimen especial de las agencias de viajes»; o) «régimen especial de los bienes usados» / «… de los objetos de arte» / «… de las antigüedades y objetos de colección»; p) «régimen especial del criterio de caja» RD 1619/2012 art. 6.1 [PRIMARY; legends quoted exactly] — Invoice model with every field; legend constants exactly as quoted
Bases must be split per exempt/non-exempt, reverse-charge/non, and per rate art. 6.2 [PRIMARY] — Tax lines per (rate, regime)
**VERI*FACTU additions**: QR code (for an electronic invoice the QR content may replace the image) and, only when all records are sent to the AEAT, the phrase "Factura verificable en la sede electrónica de la AEAT" or "VERI*FACTU" art. 6.5 and 7.5, added by RD 1007/2023 [PRIMARY] 7 Dec 2023 (applies with RRSIF dates, §6.1) §6.9
Factura simplificada allowed when the amount ≤ €400 IVA incluido, or for a rectificativa; ≤ €3,000 IVA incluido for: retail sales, ambulant sales, home sales, passenger transport, hospitality and restaurants, dance halls, public phone booths, hairdressing/beauty, sports facilities, photo studios, parking, film rental, dry cleaning, toll roads art. 4.1–4.2 [PRIMARY] — Allow kind SIMPLIFICADA under the thresholds; VERI*FACTU TipoFactura F2
No simplified invoice for exempt intra-EU supplies (art. 25 LIVA), certain distance sales, reverse-charge self-billing by the recipient, art. 2.3.b) b') art. 4.4 [PRIMARY] — Block
Simplified content (art. 7.1): number/series; issue date; operation date if different; issuer NIF and name; type of goods/services; rate and optionally «IVA incluido» (base split per rate if several); total; for rectificativas the reference to the corrected invoice; legends j)–p). If a business recipient asks: recipient NIF and address, and the tax amount separately (art. 7.2) art. 7 [PRIMARY] — Simplified layout; "convert to full" path → F3 (§6.5)
Issue deadline: "en el momento de realizarse la operación"; for a business recipient "antes del día 16 del mes siguiente" to the devengo; same for intra-EU supplies (from start of transport); recapitulativas per calendar month arts. 11, 13 [PRIMARY] — Warn on uninvoiced deliveries past the deadline
Currency/language: amounts in any currency, but the tax "se exprese en euros"; any language art. 12 [PRIMARY] — Invoice currency + EUR tax totals
One original only; duplicates only for several recipients or loss, marked «duplicado» art. 14 [PRIMARY] — Reprint = copy, never a new number
Rectificativas: mandatory when the original lacks art. 6/7 requirements, tax was wrongly determined, or an art. 80 LIVA base modification occurs; within four years of the devengo; the new invoice identifies the corrected invoice(s) (or only the period for volume discounts); amounts either as the difference or as the corrected totals with the difference shown; a full invoice replacing simplified invoices is not a rectificativa art. 15 [PRIMARY] — Rectificativa = new document in its own series, links originals; VERI*FACTU R1–R5 with TipoRectificativa S (sustitución) / I (diferencias) (§6.5)
Retention: issued copies, received invoices and justificantes for the LGT period art. 19 [PRIMARY]; LGT four-year limitation and Código de Comercio six years [SECONDARY] — Retention metadata; VERI*FACTU records kept as long as the invoices (§6.3)
Electronic invoice definition changed by RD 238/2026 (B2B mandatory e-invoicing) RD 1619/2012 arts. 8–10 as amended, in force 20 Apr 2026 [PRIMARY, BOE notes] 20 Apr 2026 See §8

4. Modelo 303 (IVA, autoliquidación)

4.1 Filing rules

Requirement Source Effective date What the software must do
Period = calendar quarter; monthly for: (1.º) volume of operations in the prior year > €6,010,121.04; (2.º) acquirers of a business pushing the combined volume over that amount; (3.º) taxpayers in the monthly-refund register (REDEME, RIVA art. 30); (4.º) VAT groups; (5.º) fuel tax-warehouse keepers RIVA art. 71.3 [PRIMARY] — Period selector; flag monthly when any condition holds
Due dates: quarterly "durante los veinte primeros días naturales del mes siguiente" (April, July, October); last period "durante los treinta primeros días naturales del mes de enero"; monthly (SII filers, art. 62.6) within the first 30 days of the next month, January's return by the last day of February RIVA art. 71.4 [PRIMARY]; AEAT Instrucciones 2026 [PRIMARY] — Due-date calendar (Q3 2026 was due 20 Oct 2026)
Electronic only (certificate, Cl@ve or eIDAS); individuals may use Cl@ve; SA/SL, large companies and monthly filers must use a certificate AEAT Instrucciones 2026 [PRIMARY] — Export the official file; submission via Pre303 / AEAT services is future work
Result types (header "Tipo Declaración"): C compensación, D devolución, G cuenta corriente tributaria-ingreso, I ingreso, N sin actividad/resultado cero, V cuenta corriente tributaria-devolución, U domiciliación, X devolución por transferencia al extranjero DR303e26v101, page 01, Nota 1 [PRIMARY] 2026 Map casilla 71 sign + user choice
Annual summary modelo 390 due 1–30 January (some quarterly filers are exempt and fill page 4 of the 4T/12 return instead) AEAT Instrucciones 2026 [PRIMARY] — Pointer (390 not implemented)
File format: positional text records <T3030…> per page; numeric amounts 17 positions = "15 enteros y 2 decimales" (implied decimals, right-aligned, zero-padded); signed fields carry "N" in the first position when negative; design "deber ser utilizado para las presentaciones a partir del ejercicio 2026" DR303e26v101 (actualizado 28/01/26), sheets DP30300/DP30301, Notas 2 and 4 [PRIMARY] 2026 Writer for the AEAT import file (future); model data in cents

4.2 Casillas (2026; labels from the AEAT diseño de registro DR303e26v101 and Instrucciones 2026)

Régimen general — IVA devengado (page 01):

Casillas (base / tipo / cuota) Label (DR303e26v101) Tipo constant in the design Meaning per Instrucciones 2026
150 / 151 / 152 IVA Devengado - Régimen general - Base imponible / Tipo % / Cuota "00000" "bases imponibles gravadas al tipo del 0% y las cuotas resultantes"
165 / 166 / 167 IVA Devengado - Régimen general "00000" listed among devengado casillas ("01 a 09 y 150 a 155 y 165 a 167") with no rate assigned in 2026 [UNCERTAIN]
01 / 02 / 03 IVA Devengado - Régimen general "00400" 4%
153 / 154 / 155 IVA Devengado - Régimen general "00000" was 5% in the 2023–2024 instructions; no 2026 rate assigned [UNCERTAIN]
04 / 05 / 06 IVA Devengado - Régimen general "01000" 10%
07 / 08 / 09 IVA Devengado - Régimen general "02100" 21%
10 / 11 Adquisiciones intracomunitarias de bienes y servicios - Base imponible / Cuota — total intra-EU acquisitions of goods and services ("Todos, incluido cero")
12 / 13 Otras operaciones con inversión del sujeto pasivo (excepto. adq. intracom) - Base imponible / Cuota — reverse charge under art. 84.Uno.2.º and 4.º other than 10/11
14 / 15 Modificación bases y cuotas - Base imponible / Cuota — art. 80 LIVA modifications, signed, not split by rate
156 / 157 / 158 Recargo equivalencia "00175" RE 1.75%
168 / 169 / 170 Recargo equivalencia "00050" RE 0.5%
16 / 17 / 18 Recargo equivalencia "00000" RE 0% (historic) [UNCERTAIN use in 2026]
19 / 20 / 21 Recargo equivalencia "00140" RE 1.4%
22 / 23 / 24 Recargo equivalencia "00520" RE 5.2%
25 / 26 Modificaciones bases y cuotas del recargo de equivalencia — signed
27 Total cuota devengada ( [152] + [167] + [03] + [155] + [06] + [09] + [11] + [13] + [15] + [158] + [170] + [18] + [21] + [24] + [26] ) — —

IVA deducible:

Casillas Label (DR303e26v101)
28 / 29 Por cuotas soportadas en operaciones interiores corrientes - Base / Cuota
30 / 31 Por cuotas soportadas en operaciones interiores con bienes de inversión - Base / Cuota
32 / 33 Por cuotas soportadas en las importaciones de bienes corrientes - Base / Cuota
34 / 35 Por cuotas soportadas en las importaciones de bienes de inversión - Base / Cuota
36 / 37 En adquisiciones intracomunitarias de bienes y servicios corrientes - Base / Cuota
38 / 39 En adquisiciones intracomunitarias de bienes de inversión - Base / Cuota
40 / 41 Rectificación de deducciones - Base / Cuota (signed)
42 Compensaciones Régimen Especial A.G. y P. - Cuota
43 Regularización inversiones - Cuota
44 Regularización por aplicación del porcentaje definitivo de prorrata - Cuota (only 4T/12 or cessation)
45 Total a deducir ( [29] + [31] + [33] + [35] + [37] + [39] + [41] + [42] + [43] + [44] )
46 Resultado régimen general ( [27] - [45] )

Instructions: deductible bases are shown unprorated, quotas after prorrata; "En este apartado no deben incluirse las adquisiciones a tipo cero o exentas" [PRIMARY]. Régimen simplificado (page 02, casillas 47–58) is out of scope.

Información adicional and resultado (page 03):

Casilla Label (DR303e26v101)
59 Entregas intracomunitarias de bienes y servicios
60 Exportaciones y operaciones asimiladas
120 Operaciones no sujetas por reglas de localización (excepto las incluidas en la casilla 123)
122 Operaciones sujetas con inversión del sujeto pasivo
123 Operaciones no sujetas por reglas de localización acogidas a los regímenes especiales de ventanilla única
124 Operaciones sujetas y acogidas a los regímenes especiales de ventanilla única
62 / 63 Criterio de caja: entregas … devengadas conforme a la regla general de devengo contenida en el art. 75 LIVA - Base Imponible / Cuota
74 / 75 Criterio de caja: adquisiciones … - Base Imponible / Cuota
76 Regularización cuotas art. 80.cinco.5ª LIVA
64 Suma de resultados ( [46] + [58] + [76] )
65 % Atribuible a la Administración del Estado (100% unless joint State/foral taxation)
66 Atribuible a la Administración del Estado (= 64 × 65)
77 IVA a la importación liquidado por la Aduana pendiente de ingreso
110 Cuotas a compensar pendientes de periodos anteriores
78 Cuotas a compensar de periodos anteriores aplicadas en este periodo
87 Cuotas a compensar de periodos previos pendientes para periodos posteriores ([110] - [78])
68 Exclusivamente para sujetos pasivos que tributan conjuntamente a la Administración del Estado y a las Haciendas Forales Resultado de la regularización anual
108 Rectificativa — discrepancia de criterio administrativo, otros ajustes
69 Resultado de la autoliquidación ( [66] + [77] - [78] + [68] + [108] )
70 Resultados a ingresar de anteriores autoliquidaciones o liquidaciones administrativas … (rectificativa only)
109 Devoluciones acordadas por la Agencia Tributaria … (rectificativa only)
112 (new 2026) Pago a cuenta de entregas de gasolinas, gasóleos y biocarburantes posteriores a la ultimación del régimen de depósito distinto del aduanero atribuible a la Administración del Estado (Suma de la casilla 36 de todos los modelos 319 …)
71 Resultado ( [69] - [70] + [109] - [112] )
111 Rectificativa - Rectificación - Importe

Page 04 (only last period, taxpayers exonerated from the 390): territory % 89 Álava, 90 Guipuzcoa, 91 Vizcaya, 92 Navarra, 107 Territorio común; volume of operations 80, 81, 93, 94, 83, 84, 125, 126, 127, 128, 86, 95, 96, 97, 98, 79, 99, total 88. Page 05: prorrata (500–524, CNAE-2025) and sectores diferenciados (700–735). [PRIMARY, DR303e26v101]

Casilla 61 does not exist in the 2026 design (the full list of casillas printed in DR303e26v101 was extracted and compared) [PRIMARY]; taxdown says it was removed in July 2021 by Orden HAC/646/2021 [SECONDARY].

4.3 2026 changes

Change Source Effective date What the software must do
New casilla 112 and header flag "Sujeto pasivo con derecho a deducir pago a cuenta de entregas de gasolinas, gasóleos y biocarburantes…" (fuel tax-warehouse regime, modelo 319); 71 = 69 − 70 + 109 − 112; rectificativa rules for 70/109 use 69 − 112 Instrucciones 02 a 12 y 2T a 4T de 2026 vs 01-1T (diffed here) [PRIMARY]; header flag Nota 8 "0 Para los periodos 1T, 2T, 3T, 4T y 01" [PRIMARY]; the approving order (a blog names "Orden HAC/27/2026") [UNCERTAIN] from period 02 / 2T 2026 Always 0 for non-fuel businesses; keep the formula
Rate rows: 2026 instructions list only 0%, 4%, 10%, 21% and RE 1.75 / 0.5 / 1.4 / 5.2; the 2025 instructions were the same; the 2024 instructions still had 5% (153–155) and RE "Cero, 0,5% y 0,62%" in 16–18 AEAT Instrucciones 2024, 2025, 2026 [PRIMARY] 2025 → Map 2023–2024 history rates to the year-specific layout
CNAE-2025 codes in the prorrata block DR303e26v101 page 05 [PRIMARY] 2026 —

Implementation notes: 27 − 45 = 46 must equal the books' output VAT minus deductible input VAT for the period, to the cent; the form has no rounding rule beyond two decimals [UNCERTAIN whether per-invoice or per-line rounding is expected; common practice is per-invoice per-rate].

5. SII (Suministro Inmediato de Información) — pointer only

Requirement Source Effective date What the software must do
Who: the libros registro are kept "a través de la Sede electrónica de la AEAT, mediante el suministro electrónico de los registros de facturación" by taxpayers whose liquidation period is the calendar month under art. 71.3 (large companies > €6,010,121.04, REDEME, VAT groups, fuel warehouses), plus voluntary adherents RIVA art. 62.6 [PRIMARY]; header flag "Sujeto pasivo acogido voluntariamente al SII" in 303 [PRIMARY] 1 Jul 2017 Out of scope; flag the company as SII
Deadline: issued invoices within four calendar days of issue (eight if issued by the recipient/third party), always before the 16th of the next month; received invoices within four days of booking; Saturdays, Sundays and national holidays excluded from the count RIVA art. 69 bis [PRIMARY] — —
SII taxpayers are outside the RRSIF: "El presente Reglamento no se aplicará a los contribuyentes que lleven los libros registros en los términos establecidos en el apartado 6 del artículo 62" RIVA; the AEAT confirms all SII adherents "están excluidos del cumplimiento de la normativa del RD 1007/2023" RD 1007/2023 art. 3.3 [PRIMARY]; AEAT FAQ v1.3 §12.2 [PRIMARY] — If the company is SII, disable VERI*FACTU; a switch RRSIF ↔ SII is a change of SIF (new installation number) per FAQ §3 [PRIMARY]

6. VERI*FACTU (Reglamento de requisitos de los sistemas informáticos de facturación, RRSIF)

Requirement Source Effective date What the software must do
Legal basis: LGT art. 29.2.j) — systems must guarantee "la integridad, conservación, accesibilidad, legibilidad, trazabilidad e inalterabilidad de los registros" RD 1007/2023 art. 1.1 [PRIMARY]; FAQ §11: art. 29.2.j) LGT in force since October 2021 for any system [PRIMARY] Oct 2021 / RRSIF dates Applies to the whole invoicing flow
RD 1007/2023 (BOE 6 Dec 2023) in force 7 Dec 2023; original deadline 1 Jul 2025 for users BOE consolidated text [PRIMARY]; FAQ v1.3 §1 "La norma original … establecía como fecha límite … el 1 de julio de 2025" [PRIMARY] — History only
Orden HAC/1177/2024 of 17 Oct 2024, published 28 Oct 2024, in force the next day (29 Oct 2024); corrección de errores BOE 8 Nov 2024 FAQ §1 [PRIMARY]; Orden DF única [PRIMARY]; BOE-A-2024-23180 note [PRIMARY] 29 Oct 2024 Technical source of truth
RD 254/2025 (1 Apr 2025, BOE 2 Apr, in force 3 Apr 2025) moved the dates to before 1 Jan 2026 (IS taxpayers, art. 3.1.a) and before 1 Jul 2026 (everyone else) BOE consolidated DF 4.ª history [PRIMARY]; FAQ §1 quotes the text [PRIMARY] superseded History only
RDL 15/2025 (2 Dec 2025, BOE 3 Dec, in force 4 Dec 2025), DF 1.ª: IS taxpayers "deberán tener adaptados los sistemas informáticos … antes del 1 de enero de 2027. El resto de obligados tributarios mencionados en el artículo 3.1 deberán tener operativos los citados sistemas informáticos antes del 1 de julio de 2027." Convalidated by Congress (Resolución 11 Dec 2025, BOE-A-2025-25695) BOE-A-2025-24446 and its Referencias posteriores [PRIMARY] current as of 2026-10-21: 1 Jan 2027 / 1 Jul 2027 Hard dates in config; the consolidated RD 1007/2023 shows no later change (last update 03/12/2025) [PRIMARY]
Producers (art. 3.2) "deberán ofrecer sus productos plenamente adaptados al reglamento en el plazo máximo de nueve meses desde la entrada en vigor de la orden ministerial" — i.e. 29 Jul 2025; after that date producers may offer only adapted SIF, except multi-year maintenance contracts RD 1007/2023 DF 4.ª as amended [PRIMARY]; FAQ §1 phase b) "hasta el 29/07/2025 … fecha clave para los productores" [PRIMARY] 29 Jul 2025 KhataOS offered to Spanish users must be adapted now [UNCERTAIN whether free open-source distribution is "comercialización"]
AEAT VERI*FACTU services (sending, QR cotejo, query) in production since 23 Apr 2025; adapted systems may be used now "con plena validez fiscal" FAQ v1.3 §1–2 [PRIMARY] 23 Apr 2025 Early adoption allowed

6.2 Scope

Requirement Source Effective date What the software must do
Who: (a) IS taxpayers (except fully exempt entities; partially exempt only for taxable income); (b) IRPF taxpayers with economic activities; (c) IRNR with a permanent establishment; (d) entidades en atribución de rentas — "aunque solo los usen para una parte de su actividad" RD 1007/2023 art. 3.1 [PRIMARY] — Company flag rrsif_class = IS (2027-01-01) / other (2027-07-01)
Not applicable to: SII taxpayers (art. 3.3); operations of RD 1619/2012 DA 3.ª and 6.ª; invoices of foreign permanent establishments; self-billed/third-party invoices where the issuer keeps SII-style books RD 1007/2023 arts. 3.3, 4 (as amended by RD 254/2025) [PRIMARY] — Exclusion switches
A SIF is hardware + software that (a) accepts invoicing data, (b) keeps it, (c) processes it; "factura" includes full and simplified invoices RD 1007/2023 art. 1.2 [PRIMARY] — KhataOS invoicing = a SIF
Multi-company: the same system may serve several taxpayers if records are separated; it must behave as independent systems per taxpayer: separate record and event chains, VERI*FACTU per taxpayer, and always show which taxpayer is active RD 1007/2023 art. 7.a); Orden art. 2 [PRIMARY] — One chain per (company, installation); IndicadorMultiplesOT = S when the user has more than one invoicing set (FAQ §4) [PRIMARY]
A SIF is identified by NIF of the issuer + IdSistemaInformatico (2 chars, chosen by the producer) + NumeroInstalacion, which "no puede repetirse nunca" (reinstall ⇒ new number); recommended: install timestamp or a never-reused sequence. Each separate invoicing set (company or independent shop) needs its own installation number FAQ v1.3 §4 [PRIMARY] — Generate NumeroInstalacion at setup; never reuse
The user must not switch dynamically between adapted/non-adapted, or between RRSIF/TicketBAI/SII, per session or invoice; a permanent change = a new SIF FAQ §3 [PRIMARY] — Mode chosen at company setup; changing it creates a new installation

6.3 System requirements (RD 1007/2023 art. 8; Orden HAC/1177/2024 arts. 6–9)

Requirement Source Effective date What the software must do
Integrity/inalterability: once generated, records "no puedan ser alterados sin que el sistema informático lo detecte y avise de ello"; any correction or cancellation "mediante al menos un registro de facturación adicional posterior" RD art. 8.2.a) [PRIMARY] — Append-only record store; no UPDATE/DELETE
Traceability: records chained "desde el primero al último", every record dated with the moment of registration RD art. 8.2.b) [PRIMARY] — Chain (§6.8)
Conservation, accessibility, legibility for the LGT period, with a secure download/export to external storage in a readable electronic format RD art. 8.2.c) [PRIMARY]; Orden art. 8 [PRIMARY] — Export records per period as XML (structure of annex §3); delete exported records only oldest-first, never leaving gaps (Orden art. 8.2)
The user must keep the records as long as the invoice copies (RD 1619/2012 art. 19.1), even after changing system Orden art. 8.3 [PRIMARY] — Retention metadata
Capacity to send all records to the AEAT "de forma continuada, segura, correcta, íntegra, automática, consecutiva, instantánea y fehaciente": Internet, certificate handling, secure protocols, processing responses RD art. 8.1; Orden arts. 4–5 [PRIMARY] — Even "no VERI*FACTU" systems must be able to send (on request, Requerimiento service)
Hash per record (Orden art. 13), check one record's hash on demand, check all/part of the chain "de forma rápida, fácil e intuitiva"; alarm + event when integrity cannot be guaranteed Orden art. 6 [PRIMARY] — "Verify chain" command and UI
Navigate the chain backwards/forwards from any record, showing whether each hash link and the timestamp order are correct Orden art. 7.h) [PRIMARY] — Chain viewer
Clock: record timestamp = exact local time where the invoice is issued, with time zone; the user must ensure the clock is within one minute Orden art. 7.e)–g) [PRIMARY] — NTP check / warning (needed for "no VERI*FACTU"; good practice for both)
Separate access to tax-relevant data from confidential non-financial data so the AEAT can consult records and events directly RD art. 8.4 [PRIMARY] — Read-only inspector role
Records are XML, UTF-8, structure per the annex (§3 alta/anulación; §5 events) Orden arts. 9.4, 10, 11 [PRIMARY] — Serialise with the AEAT schema (§6.10)
Declaración responsable by the producer, starting with the title «DECLARACIÓN RESPONSABLE DEL SISTEMA INFORMÁTICO DE FACTURACIÓN», with (a) system name, (b) system code, (c) version, (d) components and functions, (e) whether it can only work as VERIFACTU, (f) multi-taxpayer capability, (g) signature types (non-VERIFACTU), (h) producer name, (i) producer NIF (or other ID + country), (j) postal address, (k) compliance statement (LGT 29.2.j, RD 1007/2023, the Orden, AEAT sede specs), (l) date (day, month, year) and place (town, country); visible inside the system for every version RD art. 13 [PRIMARY]; Orden art. 15 [PRIMARY]; AEAT Ejemplos de declaraciones responsables (not read) — Ship a per-version declaration screen and file; producer identity for an open-source project [UNCERTAIN]

6.4 The two modes

Aspect VERI*FACTU "No VERI*FACTU" Source
Definition System that effectively sends all records to the AEAT continuously and instantly Adapted system that keeps records locally RD art. 16.1 [PRIMARY]
Presumed compliant with art. 8 "por diseño"; AEAT copy request (art. 14.2) does not apply Yes No RD art. 16.2 [PRIMARY]
Electronic signature of records Not required ("siendo suficiente con que calculen la huella") XAdES Enveloped (ETSI EN 319 132) with a qualified certificate on the EU Trusted List RD arts. 12, 16.3; Orden art. 14 [PRIMARY]
Orden articles that do not apply 6.b)–f), 7.f), 7.h), 7.i), 7.j), 8 and 9 all apply Orden art. 3 [PRIMARY]
Event log (events L2E 01–10, 90; summary event at least every 6 hours of operation and before shutdown; own hash chain) Not required Required Orden art. 9 [PRIMARY]; FAQ §15.5 [PRIMARY]
Invoice legend "VERI*FACTU" or "Factura verificable en la sede electrónica de la AEAT" none Orden art. 20.1.b) [PRIMARY]
QR URL path ValidarQR ValidarQRNoVerifactu QR spec v0.5.0 §5 [PRIMARY]
Opt-in/out Starts by systematically sending; lasts at least to 31 Dec of the year of the first effective send; renounce via FechaFinVeriFactu in the message header before year-end — RD art. 16.5; Orden art. 17 [PRIMARY]
Certificate Qualified certificate needed for TLS authentication when sending (also for "no VERI*FACTU", for signing); FAQ: an adapted SIF can only be used with "un certificado electrónico cualificado válido" installed both Orden art. 5; FAQ §3, §11 [PRIMARY]
Flow control Wait t seconds (initially 60) between sends, or until 1,000 records accumulate; t updated by each response; on outage retry at least every hour, flag Incidencia and show how many records are pending — Orden art. 16.2–16.4 [PRIMARY]; annex §2.2 (1–1,000 records per send) [PRIMARY]
AEAT validation of a wrong hash Record "Aceptado con errores" — Hash spec §7 [PRIMARY]

KhataOS recommendation: implement VERIFACTU mode first (no XAdES, no event log), with an offline queue that preserves generation order and retries hourly. "No VERIFACTU" (XAdES + event log) is a later option for fully offline users [design decision, not a legal statement].

6.5 Registro de facturación de alta (RegistroAlta)

Content required by RD 1007/2023 art. 10 [PRIMARY]: issuer NIF and name; recipient NIF and name when mandatory; issued by issuer/recipient/third party; number and series; issue date and operation date; invoice type (full/simplified, …); rectificativa type and corrected invoices; replaced simplified invoices; general description; total amount; VAT regime(s); whether the recipient is the taxpayer (art. 84.Uno.2.º/3.º); base, rate, quota, RE rate and quota; exempt base and cause; non-subject amount and cause; previous record's number/series/date and part of its hash (except the first); system ID and producer data; generation date-time to the second. All amounts in euros (art. 10.2).

Element order in RegistroFacturacionAltaType (AEAT SuministroInformacion.xsd, v1.0) [PRIMARY]; ? = optional, [n] = max occurrences:

IDVersion ("1.0", list L15) · IDFactura { IDEmisorFactura (NIF, 9) · NumSerieFactura (1–60) · FechaExpedicionFactura (dd-mm-yyyy) } · RefExterna? (≤ 60) · NombreRazonEmisor (≤ 120) · Subsanacion? · RechazoPrevio? · TipoFactura · TipoRectificativa? · FacturasRectificadas? { IDFacturaRectificada[1000] } · FacturasSustituidas? { IDFacturaSustituida[1000] } · ImporteRectificacion? { BaseRectificada, CuotaRectificada, CuotaRecargoRectificado? } · FechaOperacion? · DescripcionOperacion (≤ 500) · FacturaSimplificadaArt7273? · FacturaSinIdentifDestinatarioArt61d? · Macrodato? · EmitidaPorTerceroODestinatario? · Tercero? · Destinatarios? { IDDestinatario[1000] (NombreRazon + NIF or IDOtro{CodigoPais?, IDType, ID}) } · Cupon? · Desglose { DetalleDesglose[12] } · CuotaTotal · ImporteTotal · Encadenamiento { PrimerRegistro ("S") | RegistroAnterior { IDEmisorFactura, NumSerieFactura, FechaExpedicionFactura, Huella } } · SistemaInformatico · FechaHoraHusoGenRegistro (xs:dateTime with offset, e.g. 2024-09-13T19:20:30+01:00) · NumRegistroAcuerdoFacturacion? · IdAcuerdoSistemaInformatico? · TipoHuella ("01" = SHA-256, list L12) · Huella (64) · ds:Signature? (only "no VERI*FACTU").

DetalleDesglose: Impuesto? (L1: 01 IVA, 02 IPSI, 03 IGIC, 05 Otros; default 01) · ClaveRegimen? (L8A, e.g. 01 régimen general, 02 exportación, 07 criterio de caja, 18 recargo de equivalencia, 20 régimen simplificado) · CalificacionOperacion (L9: S1 sujeta no exenta sin ISP, S2 con ISP, N1 no sujeta arts. 7, 14, otros, N2 no sujeta por reglas de localización) or OperacionExenta (L10: E1 art. 20, E2 art. 21, E3 art. 22, E4 arts. 23 y 24, E5 art. 25, E6 otros) · TipoImpositivo? · BaseImponibleOimporteNoSujeto · BaseImponibleACoste? · CuotaRepercutida? · TipoRecargoEquivalencia? · CuotaRecargoEquivalencia? [PRIMARY, XSD + Orden annex lists].

SistemaInformatico: NombreRazon (producer) · NIF | IDOtro · NombreSistemaInformatico (≤ 30) · IdSistemaInformatico (≤ 2) · Version (≤ 50) · NumeroInstalacion (≤ 100) · TipoUsoPosibleSoloVerifactu (S/N) · TipoUsoPosibleMultiOT (S/N) · IndicadorMultiplesOT (S/N) [PRIMARY, XSD].

TipoFactura (list L2) [PRIMARY, Orden annex]: F1 Factura (art. 6, 7.2 y 7.3 del RD 1619/2012); F2 Factura Simplificada y Facturas sin identificación del destinatario art. 6.1.d) RD 1619/2012; F3 Factura emitida en sustitución de facturas simplificadas facturadas y declaradas; R1 Factura Rectificativa (Error fundado en derecho y art. 80 Uno Dos y Seis LIVA); R2 (art. 80.3); R3 (art. 80.4); R4 (Resto); R5 Factura Rectificativa en facturas simplificadas. TipoRectificativa (L3): S Por sustitución, I Por diferencias.

Formatting and validation rules:

Rule Source
Amounts ImporteSgn12.2Type: pattern (\+\|-)?\d{1,12}(\.\d{0,2})? (the \| is the regex alternation, escaped for this table) — "." decimal separator, optional sign, max 12 integer digits XSD [PRIMARY]
No leading zeros in numbers ("01 ó 001 ó 01230 serían incorrectos"); trailing decimal zeros only indicate precision (12345.7 ≡ 12345.70); dates keep leading zeros (02-07-2014) Descripción de servicios web v1.0.3 §6.8 [PRIMARY]
NumSerieFactura: printable ASCII 32–126 only, and not " ' < > =; surrounding spaces are stripped and stored trimmed ("12345678 / G33") Validaciones v1.2.2 [PRIMARY]; SWeb doc [PRIMARY]
FechaExpedicionFactura ≤ today and ≥ 28-10-2024; may be earlier than FechaOperacion only for ClaveRegimen 14/15 Validaciones [PRIMARY]
IDEmisorFactura must equal the header's ObligadoEmision/NIF Validaciones [PRIMARY]
CuotaTotal = Σ(CuotaRepercutida + CuotaRecargoEquivalencia); ImporteTotal = Σ(BaseImponibleOimporteNoSujeto + CuotaRepercutida + CuotaRecargoEquivalencia); ±€10.00 tolerance, warning only; not for ClaveRegimen 03, 05, 06, 08, 09 Validaciones §16–17 [PRIMARY]
FechaHoraHusoGenRegistro ≤ AEAT system time (with a margin), warning only Validaciones §20 [PRIMARY]
An invoice ID (issuer + series/number + issue date) can have only one alta record at the AEAT ("Registro de facturación duplicado") FAQ §6 [PRIMARY]

6.6 Registro de facturación de anulación (RegistroAnulacion)

Used "cuando se haya emitido erróneamente una factura y sea por lo tanto necesario anular su correspondiente registro de facturación de alta" (RD art. 11.1) [PRIMARY]. Content (art. 11.2): generator NIF and name; generated by issuer/recipient/third party; number/series and issue date of the cancelled invoice; previous record's identification and hash; system data; generation timestamp.

XSD order (RegistroFacturacionAnulacionType) [PRIMARY]: IDVersion · IDFactura { IDEmisorFacturaAnulada · NumSerieFacturaAnulada · FechaExpedicionFacturaAnulada } · RefExterna? · SinRegistroPrevio? · RechazoPrevio? · GeneradoPor? (L16: E expedidor, D destinatario, T tercero) · Generador? · Encadenamiento { PrimerRegistro | RegistroAnterior } · SistemaInformatico · FechaHoraHusoGenRegistro · TipoHuella · Huella · ds:Signature?.

A cancelled invoice answers "Factura no encontrada" in the QR cotejo (QR spec v0.4.6) [PRIMARY]. Corrections that do not require a rectificativa are made with a new alta record with Subsanacion=S and the same invoice key; the original record stays unaltered (SWeb doc §9.1.2) [PRIMARY].

6.7 Huella (hash) — exact specification

Source: AEAT, Detalle de las especificaciones técnicas para generación de la huella o hash de los registros de facturación, v0.1.2, 27/08/2024 (current on the developer page on 2026-10-21) [PRIMARY]; Orden HAC/1177/2024 art. 13 and list L12 [PRIMARY].

Rule Text / detail
Algorithm "En la fecha de publicación de este documento el único algoritmo permitido es SHA-256" (L12 code 01)
Fields, alta (in this order) 1 IDEmisorFactura (RegistroAlta/IDFactura/IDEmisorFactura), 2 NumSerieFactura, 3 FechaExpedicionFactura, 4 TipoFactura, 5 CuotaTotal, 6 ImporteTotal, 7 Huella (RegistroAlta/Encadenamiento/RegistroAnterior/Huella), 8 FechaHoraHusoGenRegistro
Fields, anulación 1 IDEmisorFacturaAnulada, 2 NumSerieFacturaAnulada, 3 FechaExpedicionFacturaAnulada, 4 Huella (RegistroAnulacion/Encadenamiento/RegistroAnterior/Huella), 5 FechaHoraHusoGenRegistro
Fields, evento ("no VERI*FACTU") 1 NIF (SistemaInformatico/NIF), 2 ID (SistemaInformatico/IDOtro/ID), 3 IdSistemaInformatico, 4 Version, 5 NumeroInstalacion, 6 NIF (ObligadoEmision/NIF), 7 TipoEvento, 8 HuellaEvento (EventoAnterior/HuellaEvento), 9 FechaHoraHusoGenEvento
Structure nombreCampo1=valorCampo1&nombreCampo2=valorCampo2&…&nombreCampoN=valorCampoN; the name is "un valor constante tal y como se describe en el XML del diseño de registro"
Values the same information as the XML field, "eliminando los espacios al inicio y al final de cada valor"; values are not URL-encoded (the Java sample uses plain valor.trim())
Numbers "se tratarán indistintamente los valores con una o dos posiciones en los decimales, sin tener relevancia los ceros a la derecha" (123.1 ≡ 123.10). KhataOS rule: hash exactly the string written to the XML and always write two decimals [design decision; the AEAT's normalisation is described only as tolerance: UNCERTAIN for other digit counts]
Missing/empty field name and = only, e.g. first record …ImporteTotal=123.45&Huella=&FechaHoraHusoGenRegistro=…; event with NIF but no ID: NIF=89890001K&ID=&IdSistemaInformatico=…
Encoding the string "será codificada en un array de bytes en formato UTF-8"
Output hexadecimal, uppercase, 64 characters, stored in RegistroAlta/Huella, RegistroAnulacion/Huella or RegistroEvento/Evento/HuellaEvento
First record PrimerRegistro = "S", no RegistroAnterior block, but the record's own Huella must still be computed (with Huella= empty in the input)
Chain content the previous record's NIF, number/series, issue date and "Los primeros 64 caracteres de la huella" (= the full SHA-256 hex)

Java reference (page 8 of the PDF, read from the page image) [PRIMARY]: getValorCampo(nombre, valor, separador) returns nombre + "=" + (valor == null ? "" : valor.trim()) plus "&" except after the last field; the digest is MessageDigest.getInstance("SHA-256").digest(msg.getBytes(StandardCharsets.UTF_8)) encoded with new Base16(false) (uppercase).

Golden examples (copied verbatim from §6 of the AEAT document; line breaks in the PDF removed) and verification (computed here with hashlib.sha256(s.encode('utf-8')).hexdigest().upper(), python3 -I):

Case Input string Expected (AEAT) Computed here
1. First record, alta IDEmisorFactura=89890001K&NumSerieFactura=12345678/G33&FechaExpedicionFactura=01-01-2024&TipoFactura=F1&CuotaTotal=12.35&ImporteTotal=123.45&Huella=&FechaHoraHusoGenRegistro=2024-01-01T19:20:30+01:00 3C464DAF61ACB827C65FDA19F352A4E3BDC2C640E9E9FC4CC058073F38F12F60 match
2. Second record, alta IDEmisorFactura=89890001K&NumSerieFactura=12345679/G34&FechaExpedicionFactura=01-01-2024&TipoFactura=F1&CuotaTotal=12.35&ImporteTotal=123.45&Huella=3C464DAF61ACB827C65FDA19F352A4E3BDC2C640E9E9FC4CC058073F38F12F60&FechaHoraHusoGenRegistro=2024-01-01T19:20:35+01:00 F7B94CFD8924EDFF273501B01EE5153E4CE8F259766F88CF6ACB8935802A2B97 match
3. Third record, anulación IDEmisorFacturaAnulada=89890001K&NumSerieFacturaAnulada=12345679/G34&FechaExpedicionFacturaAnulada=01-01-2024&Huella=F7B94CFD8924EDFF273501B01EE5153E4CE8F259766F88CF6ACB8935802A2B97&FechaHoraHusoGenRegistro=2024-01-01T19:20:40+01:00 177547C0D57AC74748561D054A9CEC14B4C4EA23D1BEFD6F2E69E3A388F90C68 match

All three match, and the chain 1 → 2 → 3 also reproduces when each step uses the hash computed in the previous step. (A third-party library note that a document "last character should be 1 but shows 4" refers to an older revision; v0.1.2 had its example "recodificado" on 27/08/2024 and is internally consistent.) [SECONDARY for the remark; PRIMARY for the match]

Own vector (not official; for regression tests): rectificativa after case 3 — IDEmisorFactura=89890001K&NumSerieFactura=R-2026/0001&FechaExpedicionFactura=21-10-2026&TipoFactura=R1&CuotaTotal=-21.00&ImporteTotal=-121.00&Huella=177547C0D57AC74748561D054A9CEC14B4C4EA23D1BEFD6F2E69E3A388F90C68&FechaHoraHusoGenRegistro=2026-10-21T10:15:00+02:00 → 9FFE973502036B60B4FE84129656752E9334AF9E28642A343DC036C9F46D7E04.

No official golden example exists for the event hash [UNCERTAIN; needed only for "no VERI*FACTU"].

6.8 Chain checks before each new record

Requirement Source What the software must do
Before generating a new record (except the first): (1.º) the last record is correctly chained; (2.º) the last record's timestamp is not more than one minute later than the time used for the new record Orden art. 7.i) [PRIMARY] Check record n−1's RegistroAnterior/Huella equals record n−2's Huella, then link n to n−1 (FAQ §15.1) [PRIMARY]; generate records strictly in issue order
If the check fails ("no VERI*FACTU"): store an event and show the error, but "la facturación por este motivo NUNCA debe interrumpirse" FAQ §15.2 [PRIMARY] Warn + continue
One chain per taxpayer per system; it contains both altas and anulaciones (events have their own chain) Orden art. 7.c), 7.d), 9.3 [PRIMARY] chain_id = (company, NumeroInstalacion)
Drafts, proformas, albaranes are allowed and are not invoices until validated, but their records must also be kept unaltered (LGT 29.2.j) FAQ §11 [PRIMARY] Drafts immutable-with-history; invoice number assigned only at validation
Test/training invoices issued by a production SIF are real invoices: they must be cancelled (alta → anulación sent to the AEAT); suggested special series such as "PRU 25 XXXX"; numbers can never be reused FAQ §6, §11 [PRIMARY] "Training mode" = special series + automatic anulación; no number reuse ever
Imported invoices from another system FAQ §10 [PRIMARY, not read in detail] [UNCERTAIN] Treat migrated history as not re-registered

6.9 QR code and legend

Source: Orden HAC/1177/2024 arts. 20–21 [PRIMARY]; AEAT Detalle de las especificaciones técnicas del código «QR» de la factura y de la «URL» del servicio de cotejo o remisión de información por parte del receptor de la factura, v0.5.0, 10/12/2025 [PRIMARY].

Requirement Detail
Size and standard between 30×30 and 40×40 mm, ISO/IEC 18004 (:2015 in the AEAT doc), error correction level M
Placement at the start of the invoice, before the content; first QR on the invoice; once, on page 1; portrait: top, preferably centred (else top-left); landscape: left, near the top-left; ≥ 2 mm quiet zone (6 mm recommended); high contrast
Text above «QR tributario:» always, preferably centred
Text below (VERI*FACTU only) «Factura verificable en la sede electrónica de la AEAT» or «VERI*FACTU», multiple lines allowed; font size ≥ the rest of the invoice data
Electronic (structured) invoice include the QR URL as a separate field; the image is not needed (Orden art. 20.2)
URL, VERI*FACTU test https://prewww2.aeat.es/wlpl/TIKE-CONT/ValidarQR?nif=…&numserie=…&fecha=DD-MM-AAAA&importe=…; production https://www2.agenciatributaria.gob.es/wlpl/TIKE-CONT/ValidarQR?…
URL, no VERI*FACTU same hosts, path ValidarQRNoVerifactu
Parameters (exactly these 4 in the QR) nif (9, issuer NIF); numserie (series + number, ≤ 60, ASCII 32–126); fecha (issue date DD-MM-AAAA); importe (ImporteTotal, "." decimal separator, ≤ 12 integer + 2 decimals)
Encoding parameter values URL-encoded ("URL encoding") with UTF-8; the Java sample uses java.net.URLEncoder.encode(param, "UTF-8") (so space → +, / → %2F, & → %26; A–Z a–z 0–9 . - * _ unchanged)
Optional service params (never in the printed QR for formato) idioma ∈ gl, ca, eu, es, va, en (default es); formato=json for machine responses

Examples (verbatim from the AEAT document): - Encoding example (test): parameters nif 89890001K, numserie 12345678&G33, fecha 01-01-2024, importe 241.4 → https://prewww2.aeat.es/wlpl/TIKE-CONT/ValidarQR?nif=89890001K&numserie=12345678%26G33&fecha=01-01-2024&importe=241.4 (reproduced here with a Java-URLEncoder emulation: match). The unencoded …numserie=12345678&G33… is given as the wrong form. - §8.3 production, VERIFACTU: https://www2.agenciatributaria.gob.es/wlpl/TIKE-CONT/ValidarQR?nif=89890001K&numserie=12345678-G33&fecha=01-09-2024&importe=241.4 - §8.4 production, no VERIFACTU: https://www2.agenciatributaria.gob.es/wlpl/TIKE-CONT/ValidarQRNoVerifactu?nif=89890001K&numserie=12345678-G33&fecha=01-09-2024&importe=241.4 - Computed here for the hash case 1 invoice (test host): https://prewww2.aeat.es/wlpl/TIKE-CONT/ValidarQR?nif=89890001K&numserie=12345678%2FG33&fecha=01-01-2024&importe=123.45

JSON cotejo response example (§9.1.1.2): {"status":"OK","mensaje":"Encontrada", …, "respuesta":{"resultado":"00","nif":"89890001K","numserie":"12345678-G33","fecha":"01-09-2024","importe":"241.40"}} [PRIMARY]. Error codes include 3001 (technical error) and 3002 (daily attempts exceeded) [PRIMARY].

6.10 Web service (future work)

Item Detail Source
Message RegFactuSistemaFacturacion { Cabecera (ObligadoEmision {NombreRazon, NIF}, Representante?, RemisionVoluntaria? {FechaFinVeriFactu?, Incidencia?}, RemisionRequerimiento? {RefRequerimiento, FinRequerimiento?}) · RegistroFactura[1..1000] (RegistroAlta | RegistroAnulacion) } SuministroLR.xsd, SuministroInformacion.xsd [PRIMARY]
Namespaces https://www2.agenciatributaria.gob.es/static_files/common/internet/dep/aplicaciones/es/aeat/tike/cont/ws/SuministroLR.xsd and …/SuministroInformacion.xsd XSD [PRIMARY]
Schemas/WSDL https://www2.agenciatributaria.gob.es/static_files/common/internet/dep/aplicaciones/es/aeat/tikeV1.0/cont/ws/SistemaFacturacion.wsdl (prewww2 for tests); also ConsultaLR, RespuestaSuministro, RespuestaConsultaLR, EventosSIF, RespuestaValRegistNoVeriFactu AEAT developer pages; SWeb doc v1.0.3 [PRIMARY]
SOAP endpoints (VERI*FACTU) production https://www1.agenciatributaria.gob.es/wlpl/TIKE-CONT/ws/SistemaFacturacion/VerifactuSOAP; production with certificado de sello https://www10.agenciatributaria.gob.es/…/VerifactuSOAP; tests https://prewww1.aeat.es/…/VerifactuSOAP and https://prewww10.aeat.es/…/VerifactuSOAP WSDL ports SistemaVerifactu, …Sello, …Pruebas, …SelloPruebas [PRIMARY]
SOAP endpoints (requerimiento, no VERI*FACTU) same hosts, path …/SistemaFacturacion/RequerimientoSOAP WSDL [PRIMARY]
Authentication "Las aplicaciones que envían información a los servicios web deberán autenticarse con certificado electrónico cualificado reconocido" (client TLS) SWeb doc v1.0.3 [PRIMARY]
Response CSV (código seguro de verificación) when at least one record is accepted; per-record errors; states Aceptado / AceptadoConErrores / rejected Orden art. 16.5 [PRIMARY]; SWeb doc [PRIMARY, not detailed]
Test environment Portal de Pruebas Externas (preportal.aeat.es) developer page [PRIMARY]
Record design spreadsheet DsRegistroVeriFactu.xlsx (v1.0), validations v1.2.2 (08/04/2026), FAQ v1.3 (04/12/2025), signature spec (XAdES) page, non-VERI*FACTU validation service v0.2 AEAT developer page [PRIMARY, listing] Re-check versions before release

6.11 Implementation checklist (VERI*FACTU mode)

  1. Company setup: NIF (validated), name, rrsif_class, SII flag (disables RRSIF), foral flag (disables RRSIF), mode = VERI*FACTU, NumeroInstalacion generated once.
  2. On "Issue invoice": assign the next number in the series → build RegistroAlta (all amounts in EUR, 2 decimals, FechaHoraHusoGenRegistro = now with offset) → chain check (§6.8) → hash (§6.7) → persist append-only → render PDF with QR + legend → queue for sending.
  3. Sender: batches ≤ 1,000, waits t (60 s initially), honours t from responses, retries ≥ hourly with Incidencia, shows the pending count.
  4. Cancel: RegistroAnulacion (never delete). Correct: rectificativa (R1–R5, own series) or Subsanacion.
  5. Chain viewer, single-record and whole-chain verification, export of records by period, declaración responsable screen.

7. Foral territories — pointers only

Requirement Source Effective date What the software must do
RRSIF applies in País Vasco and Navarra only to taxpayers with domicilio fiscal in territorio común RD 1007/2023 art. 1.3 [PRIMARY] — Foral companies: disable VERI*FACTU
TicketBAI (Álava, Bizkaia, Gipuzkoa): each invoice carries a TBAI code and QR; Álava and Gipuzkoa send each invoice file in real time; in Bizkaia it is part of Batuz (records go in the LROE books) with a phased calendar 2024–2026 Software-vendor sources (Cegid, fiskaly, guiafiscal) [SECONDARY]; dates per territory [UNCERTAIN] 2022–2026 Out of scope; separate future module
Navarra: own system ("NaTicket") announced 3 Sep 2025 in the 2025–2027 anti-fraud plan; regulation not published as of March 2026 per a vendor fiskaly, Cegid [SECONDARY]; status Oct 2026 [UNCERTAIN] — Watch item
Mapping of the VERI*FACTU L13 causa de no sujeción to TicketBAI FAQ §21 [PRIMARY, not read in detail] — —

8. B2B e-invoicing (Ley 18/2022 "Crea y Crece") — pointer for khata-en16931

Requirement Source Effective date What the software must do
RD 238/2026 (25 Mar 2026, BOE 31 Mar 2026, in force after 20 days) develops mandatory e-invoicing between businesses and amends RD 1619/2012 BOE-A-2026-7295 [PRIMARY] 20 Apr 2026 —
Accepted syntaxes: CII, UBL (with B2B adaptations), EDIFACT invoice message, Facturae; UBL is the reference syntax of the public solution (EN 16931). Private platforms must send a faithful UBL copy of each invoice to the public solution simultaneously with issue RD 238/2026 arts. 6, 11 and preamble [PRIMARY] — khata-en16931 UBL output; Facturae optional
Application deferred: 12 months after the ministerial order for businesses with volume of operations > €8 million in the prior year; 24 months for the rest RD 238/2026 DF 4.ª [PRIMARY] — —
Orden HAC/1028/2026 (2 Oct 2026, BOE 5 Oct 2026) regulates the public solution and "entrará en vigor el día siguiente al de su publicación … dándose inicio al cómputo de los plazos" BOE-A-2026-20587 [PRIMARY] in force 6 Oct 2026 → obligation ≈ 6 Oct 2027 (> €8M) / ≈ 6 Oct 2028 (others) [exact day count UNCERTAIN] Plan UBL B2B output before Oct 2027
Transitional: > €8M issuers add a PDF copy for 12 months; invoice-status reporting phased for small individuals RD 238/2026 DT 2.ª, 3.ª [PRIMARY, summarised] — —
A structured e-invoice issued by a SIF carries the QR URL as a field instead of the image Orden HAC/1177/2024 art. 20.2 [PRIMARY] — Map to an EN 16931 field [UNCERTAIN which BT]

9. Financial year and currency

Requirement Source Effective date What the software must do
IS: "El período impositivo coincidirá con el ejercicio económico de la entidad" and "no excederá de 12 meses"; it also ends on extinction, change of residence abroad, or certain transformations Ley 27/2014 (LIS) art. 27 [PRIMARY] — Default calendar year; allow another 12-month year for companies; short first/last year
IRPF: calendar year for individuals [SECONDARY; LIRPF art. 12 not read] — — Autónomos: calendar year only
VAT periods are calendar quarters/months regardless of the financial year RIVA art. 71.3 [PRIMARY] — VAT periods independent of the financial year
Currency EUR; invoices may be in any currency but the VAT amount in euros (exchange rate per LIVA art. 79.Once); RRSIF amounts always in euros RD 1619/2012 art. 12 [PRIMARY]; RD 1007/2023 art. 10.2 [PRIMARY] — Base currency EUR, 2 decimals; store the FX rate used

10. Sources

11. Open questions

  1. Whether a free, open-source desktop app counts as "producción y comercialización" under RRSIF art. 3.2 (declaración responsable, 29 Jul 2025 rule), and who signs the declaration (§6.1, §6.3).
  2. No official text for the entity-NIF control algorithm or the letter-vs-digit rule; Wikipedia (P, Q, R, S, W, N → letter; A, B, E, H → digit) and python-stdnum (either) disagree. Same for the K/L/M check rule (§1.2, §1.3).
  3. Meaning of 2026 modelo 303 casillas 153–155 and 165–167 (tipo constant "00000", no rate in the 2026 instructions) and of 16–18; which casillas held the Q4-2024 2% and 7.5% rates (§4.2).
  4. The order that introduced casilla 112 (a blog names Orden HAC/27/2026; not verified on BOE) (§4.3).
  5. Number normalisation in the hash beyond "one or two decimals" (e.g. 123 vs 123.00, + sign): KhataOS will always write and hash two decimals (§6.7).
  6. No official golden vector for the event-record hash; XAdES signature profile not read (only needed for "no VERI*FACTU") (§6.4, §6.7).
  7. RDL 29/2026 (short-term lettings to 10% from 1 Dec 2026) awaits convalidation — re-check in November 2026 (§2).
  8. Exact start dates of B2B mandatory e-invoicing (12/24 months from 6 Oct 2026) and which EN 16931 field carries the VERI*FACTU QR URL (§8).
  9. Exact effective dates of the 4% (pre-2012) and 0% donation rate, and the energy-crisis rate scope (only date windows were confirmed) (§2).
  10. TicketBAI/Batuz calendars per territory and the status of Navarra's NaTicket as of Oct 2026 (§7).
  11. Rounding convention for VAT (per line vs per invoice) and its fit with the ±€10 VERI*FACTU tolerance and modelo 303 totals (§4.3, §6.5).