What to do if the recipient’s tax number (NIF) is not registered?

Consiglio

Ultimo aggiornamento il 2025-08-19.

SIGN ES includes the field registered for the national identification of invoice recipients, which indicates whether the taxpayer ID (NIF) is officially registered (“censado”) with the Spanish Tax Agency (AEAT).

In Verifactu territories, it is possible to issue an invoice with type “07 - Not registered” (07 - No censado) when it is known that the NIF is correct, but it has not yet been registered or processed by the AEAT. 

In this case, submitting an invoice with registered = false in the national recipient will result in a state of accepted with errors on the AEAT’s validation, indicating that the NIF has not been identified on their end.

**What to do next? **

After the registration process is completed (approximately 48 hours), the invoice should be resent as a REMEDY invoice, this time indicating registered = true.

• If the NIF was correctly registered, the REMEDY should result in a successful transmission, without errors.

• If there is a problem with the NIF (for example, if an incorrect number was provided), the issue cannot be fixed by a REMEDY. In this case, you will need to issue a CORRECTING invoice to resolve the problem.