Spanish e-invoice example: a Facturae file explained
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Above is a sample invoice open in the viewer: you can download its XML, print it or drop in your own Facturae file to compare.
Invoice total · Lucía Martín Ruiz
€1,123.60
| Number | A-2026-0042 |
| Version | 3.2.2 |
| Electronic signature | No: FACe would reject it |
| Checks | Sums and rates add up |
Sample invoice with made-up data
Invoice A-2026-0042
Date: 20 October 2026
Facturae 3.2.2
Issuer
Lucía Martín Ruiz
12345678Z
Calle Mayor 10, 28013 Madrid, Madrid, ESP
Recipient
Ejemplo Servicios SL
B00000000
Avenida de la Constitución 5, 41001 Sevilla, Sevilla, ESP
| Item | Quantity | Price | VAT | Amount |
|---|---|---|---|---|
| Diseño de catálogo, octubre 2026 | 1 | €850.00 | 21% | €850.00 |
| Horas de maquetación | 6 | €35.00 | 21% | €210.00 |
| Taxable base | €1,060.00 |
| VAT 21% | €222.60 |
| Withholding 15% | − €159.00 |
| Invoice total | €1,123.60 |
Due date: 19 November 2026 · IBAN: ES9121000418450200051332
Prepared by Radif Partners · Method · Rules read in the BOE and at the AEAT on 25 October 2026
This page shows a complete electronic invoice in Facturae 3.2.2 format, with made-up data, produced by the same engine as the site's creator and validated against the official schema. It is issued by a self-employed designer in Madrid to a limited company in Seville: two lines, a catalogue design and layout hours, with VAT at 21% and personal income tax withholding at 15%. The taxable amount is 1060.00 euros, VAT 222.60, withholding 159.00 and the total to pay 1123.60. In the XML every detail has its place: the file header with the version and batch, the parties with tax ID, name and address of issuer and recipient, and the invoice with its number and series, date, output and withheld taxes, totals, lines and payment details with the IBAN. It is the same content article 6 of the Invoicing Regulation requires, but in fields software can read without mistakes. To send it to FACe, it would still need the recipient's DIR3 routing codes and an electronic signature.
The invoice in figures
| Item | Quantity | Price | Amount |
|---|---|---|---|
| Diseño de catálogo, octubre 2026 | 1 | €850.00 | €850.00 |
| Horas de maquetación | 6 | €35.00 | €210.00 |
| Taxable amount | €1,060.00 | ||
| VAT 21% | €222.60 | ||
| Income tax withholding 15% | -€159.00 | ||
| Total to pay | €1,123.60 |
The amounts come from the same engine the creator uses: each line is quantity times price, VAT is worked out per line and grouped by rate, and withholding applies to the taxable amount. The total to pay is base plus VAT minus withholding. The viewer above does the reverse: it reads the XML and checks that the line sum, the taxes and the total add up, just as your customer's software would.
Where each detail sits in the XML
| Block | Content | Art. 6 detail |
|---|---|---|
| FileHeader | Version 3.2.2, single invoice mode, issuer role, batch with its total | - |
| Parties / SellerParty | Tax ID, name and surnames and address of the issuer | c, d, e |
| Parties / BuyerParty | Tax ID, company name and address of the customer | c, d, e |
| InvoiceHeader | Number and series, document type and class | a |
| InvoiceIssueData | Issue date, currency and language | b |
| TaxesOutputs and TaxesWithheld | Output VAT and withholding, with base and amount | g, h |
| Items | Lines with description, quantity and price before tax | f |
| PaymentDetails | Due date, amount and account to credit | - |
The schema published on facturae.gob.es fixes the order and type of each element. Tax codes distinguish VAT from withholding, and an individual is identified by first name and two separate surnames, while a company uses its registered name. Everything article 6 of the Invoicing Regulation asks for has its field; check the basic details with this list:
Mandatory data present
Mandatory data present
8 / 8
| Special wording | Exemption, reverse charge, cash accounting… |
| With Verifactu | Tax QR code (art. 6.5) |
| Retention | For the limitation period (art. 19) |
Comparing your own Facturae file with the example
If a customer or a public body sends an invoice back, drop your file into the viewer above and compare it with this example block by block. The most frequent faults are a tax ID with the wrong check letter, an individual recorded as a company or the other way round, withholding that was not subtracted from the total, and a line sum that does not match the taxable amount because of rounding. The viewer flags sums that do not add up and warns if the file carries no signature, which is the first thing FACe would check. Fix the data in your software or in the creator and generate the file again rather than patching the XML by hand.
What it would need to go to a public body
This example is addressed to a business. If the customer were a public body, Order HAP/1074/2014 would require the buyer block to list the administrative centres with their DIR3 codes: accounting office, managing body and processing unit. Then it would need signing. The Facturae creator adds those codes when you choose a public body, and FACe explains filing. To review invoices you receive, use the Facturae viewer, and for the detail of each item, Spanish invoice requirements.