The Spanish format that does declare IRPF
Many professionals in Spain invoice with an IRPF withholding, and the European standard EN 16931 has nowhere to declare it. Facturae does: it is the Spanish administration's format and one of the syntaxes Royal Decree 238/2026 accepts for B2B e-invoicing.
What's included
- Facturae 3.2.2 generated from the same frozen document as the PDF, in euros, with totals checked to the cent before it's delivered.
- VAT and IRPF: VAT with its rate and IRPF as a withheld tax. A withholding other than IRPF fails with its reason.
- Special operations: exempt and not-subject operations with their legal mention, reverse charge with its legal wording, intra-EU operations with country-prefixed tax IDs, exports, and services to customers outside the EU.
- Corrective invoices by differences, referencing the original invoice, matching the Verifactu record.
- Optional XAdES-EPES signature under the Facturae v3.1 signature policy, with the certificate the business uploads for Verifactu, and only if signing is turned on in Settings, because it is a signature on the business's behalf.
- In the email: the business can attach the Facturae to every invoice, signed or unsigned.
Why it is in beta
Facturae is only generated for an invoice, not a pro forma, and in Spain a document is an invoice once the account registers with Verifactu. Verifactu is switched on and in beta until the first accepted submission: a registered invoice already has its Facturae version, and the document of an account without a certificate is still a pro forma, with no Facturae version.
How it works
Choose Facturae as the email format in Settings › Tax profile and, if you want, turn on signing.
When an invoice registered with Verifactu is issued, Cord builds the Facturae from the frozen document and checks the totals.
Download it from the invoice or send it attached to the email, signed or unsigned.
Availability and scope
Invoices and credit notes from issuers established in Spain, in euros, with VAT and IRPF.
Clear limits
Cord generates and attaches the Facturae; it doesn't submit it to FACe or capture the DIR3 codes the public sector requires. A withholding other than IRPF fails with its reason.