How to issue a Summary (Recapitulative) invoice

Consejo

Last updated on 2025-11-04.

A Summary invoice is issued to the same recipient to recap multiple transactions carried out within a month. At the end of the month, this Summary invoice substitutes (for VAT purposes) the original invoices. This type of invoice is regulated by Article 13 of the Spanish Invoicing Regulations.

 

How do I issue one with SIGN ES?

With the SIGN ES API, you can create a Summary (Recapitulative) COMPLETE invoice that replaces multiple SIMPLIFIED invoices. When creating the new COMPLETE invoice, use the field summarized_invoices to list the UUIDs of the previously issued SIMPLIFIED invoices that will be reported to the authorities as “substituted.” This does not modify the original XML files; a new XML is always created.

 

Territory limits (how many invoices can I reference?)

TicketBAI: up to 100 referenced invoices

Verifactu: up to 1.000 referenced invoices