E-Invoicing & Fiskalisation for Spain - API References

Introduction

Spain has implemented multiple electronic invoicing and tax compliance mechanisms to enhance fiscal transparency, combat tax fraud, and streamline VAT reporting. These systems include:

• SII (Suministro Inmediato de Información) (Immediate VAT information submission system)
• TicketBAI (Basque Country-specific invoicing control)
• VeriFactu (National-level real-time invoicing compliance)
• Crea y Crece (B2B e-invoicing mandate for businesses across Spain)

Each system has specific compliance requirements based on jurisdiction, taxpayer category, and industry type.

VeriFactu: Spain's Verifiable E-Invoicing System

Overview

VeriFactu is a mandatory nationwide initiative introduced under Spain’s Anti-Fraud Law (Ley 11/2021). It aims to ensure the authenticity, traceability, and immutability of invoices by enforcing strict software and reporting requirements.

Key Features

• Real-Time Reporting: Invoices must be submitted to the Spanish Tax Agency (AEAT) immediately upon issuance.
• Hashing & Digital Signatures: Invoices must be digitally signed using a SHA-256 hashing algorithm to prevent tampering.
• Unique Invoice Identifiers: Each invoice receives a UUID (Universally Unique Identifier) for tracking and verification.
• QR Code Integration: Every invoice must include a QR code that enables tax authorities to validate its authenticity instantly.
• Software Certification: Businesses must use tax-compliant invoicing software that is registered with AEAT.

Compliance Timeline

Technical Compliance Requirements

To comply with VeriFactu, businesses must ensure that their invoicing software meets AEAT's standards:

1. Automatic Data Transmission: The software must automatically send invoice data to AEAT without user intervention.
2. Invoice Immutability: Once generated, invoices cannot be modified or deleted.
3. Sequential Numbering: Invoices must follow a strict sequential numbering system to prevent fraudulent gaps.
4. Backup & Storage: Businesses must retain invoices in a secure, tamper-proof system for a minimum of 4 years.
5. Integration with Accounting Systems: The software must link invoices directly to a company’s accounting records.

For more details, refer to the AEAT official documentation.

Common Structs

2. Line Items taxlines[]

This is an array of tax line items inclduded in an invoice. One of such item should have below mentioned data points:

Report a new invoice

curl --url https://staging-api.flick.network/es/verifactu/generate \
  --header 'x-flick-auth-key: {token}' \
  --header 'participant-id: {participant_id}' \
  --header 'Content-Type: application/json' \
  --data '
    {
      "document_identifier": "INV-005",
      "issue_date": "2025-01-21",
      "invoice_type": "F2",
      "description": "Description of the operation: simplified invoice",
      "taxlines": [
        {
          "taxable_base": "100",
          "tax_rate": "10",
          "charged_tax": "42"
        }
      ],
      "total_amount": "110"
    }'

    {
    "status": "success",
    "message": {
      "uuid": "123e4567-e89b-12d3-a456-426614174000",
      "qr_link": "https://prewww2.aeat.es/wlpl/TIKE-CONT/ValidarQR?nif=B986142642&numserie=SAMPLE-005&fecha=21-01-2025&importe=110.00",
      "qr_code": "ARlBbCBTYWRoYW4gVHJhZGluZyBDb21w...."
    }
  }

Rectify an issued invoice

curl --url https://staging-api.flick.network/es/verifactu/rectify \
  --header 'x-flick-auth-key: {token}' \
  --header 'participant-id: {participant_id}' \
  --header 'Content-Type: application/json' \
  --data '
    {
      "document_identifier": "REC-1",
      "issue_date": "2025-01-01",
      "invoice_type": "R1",
      "description": "Description of the operation: rectification by difference",
      "nif": "A150234534",
      "name": "Test Company SL",
      "taxlines": [
        {
          "tax_base": "100",
          "tax_rate": "20",
          "repercutida_quota": "42"
        }
      ],
      "total_amount": "120",
      "rectification_type": "I",
      "rectified_invoices": [
        {
          "document_identifier": "INV-1",
          "issue_date": "2024-12-01"
        }
      ]
    }'

    {
    "status": "success",
    "message": {
      "uuid": "123e4567-e89b-12d3-a456-426614174000",
      "qr_link": "https://prewww2.aeat.es/wlpl/TIKE-CONT/ValidarQR?nif=B986142642&numserie=SAMPLE-005&fecha=21-01-2025&importe=110.00",
      "qr_code": "ARlBbCBTYWRoYW4gVHJhZGluZyBDb21w...."

    }
  }