How does SIGN ES map invoice types to AEAT codes F1, F2, F3 and R1–R5?

Astuce

Dernière mise à jour le 2025-12-16.

In line with the official AEAT definition of the “Tipo de Factura” (Invoice Type) field (codes F1, F2, F3 for invoices and R1–R5 for corrective invoices), SIGN ES applies the following mapping:

 

Invoice types

• **SIMPLIFIED**** invoice → F2** (Simplified invoice or full invoice without identification of the recipient, according to Royal Decree 1619/2012).

• **COMPLETE**** invoice → F1** (Complete invoice and “qualified” simplified invoices in which the recipient is identified).

• Enriched invoice (**ENRICHMENT**) → F3 Used when an invoice is issued to replace simplified invoices that have already been issued and reported. This replacement invoice will “convert” the simplified invoice into a full invoice with the recipients added.

 

Correcting invoices

For **COMPLETE CORRECTING**** invoices**, a pre-defined correcting code must also be provided. We map the code field as follows:

• "code": "CORRECTION_1" → R1

• "code": "CORRECTION_2" → R2

• "code": "CORRECTION_3" → R3

• "code": "CORRECTION_4" → R4

 

When the invoice being corrected is a **SIMPLIFIED**** invoice**, we automatically assign code R5, as defined by AEAT for CORRECTING SIMPLIFIED invoices.