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The InvoiceType enum represents the different types of invoices supported by the FacturaE format. Each type has specific requirements and use cases.

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Enum Cases

CaseCodeSpanish NameDescription
FullFCFactura completaFull invoice with complete details
SimplifiedFAFactura simplificadaSimplified invoice (ticket)
SimplifiedRectifiedAFFactura simplificada rectificadaRectified simplified invoice

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Invoice Type Details

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Full Invoice (FC)

Full invoices are the standard invoice type with complete party identification and all required fields. Characteristics:
  • Complete issuer and recipient information
  • Full tax identification (NIF/CIF)
  • Detailed address information
  • All line items with full descriptions
  • Complete tax breakdowns
  • Digital signature capable
When to use:
  • B2B transactions
  • Government invoicing
  • Amounts over €3,000
  • When full details are required
  • Export/import operations

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Simplified Invoice (FA)

Simplified invoices are streamlined invoices with reduced information requirements, commonly used for retail and B2C transactions. Characteristics:
  • Minimal recipient information
  • Can omit recipient tax ID if under €3,000
  • Simplified address requirements
  • Commonly called “tickets” or “receipts”
  • Faster processing
When to use:
  • B2C transactions
  • Retail sales
  • Amounts under €3,000
  • When recipient doesn’t need full details
  • Point of sale systems

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Simplified Rectified Invoice (AF)

Simplified rectified invoices are corrections or credits for simplified invoices. Characteristics:
  • Corrects a previous simplified invoice
  • Similar requirements to simplified invoices
  • References original simplified invoice
  • Can be used for refunds and returns
When to use:
  • Correcting simplified invoices
  • Retail refunds
  • Ticket exchanges
  • Simplified invoice credits

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Usage Examples

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Creating a Full Invoice

use PhpFacturae\{Invoice, Enums\InvoiceType};

$invoice = new Invoice();
$invoice->setType(InvoiceType::Full);

// Full invoices require complete party information
$invoice->setIssuer(
    taxId: 'B12345678',
    name: 'ACME Corporation SL',
    address: 'Calle Mayor 123',
    postCode: '28001',
    town: 'Madrid',
    province: 'Madrid',
    countryCode: 'ESP'
);

$invoice->setRecipient(
    taxId: 'B87654321',
    name: 'Cliente SA',
    address: 'Calle Menor 456',
    postCode: '08001',
    town: 'Barcelona',
    province: 'Barcelona',
    countryCode: 'ESP'
);

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Creating a Simplified Invoice

use PhpFacturae\{Invoice, Enums\InvoiceType};

$invoice = new Invoice();
$invoice->setType(InvoiceType::Simplified);

// Simplified invoices need minimal recipient info
$invoice->setIssuer(
    taxId: 'B12345678',
    name: 'Retail Store SL',
    address: 'Plaza Central 1',
    postCode: '28001',
    town: 'Madrid',
    province: 'Madrid',
    countryCode: 'ESP'
);

// Recipient info can be minimal for amounts under €3,000
$invoice->setRecipient(
    name: 'General Public',
    countryCode: 'ESP'
);

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Creating a Simplified Rectified Invoice

use PhpFacturae\{Invoice, Enums\InvoiceType, Enums\CorrectionReason, Enums\CorrectionMethod};

$creditNote = new Invoice();
$creditNote->setType(InvoiceType::SimplifiedRectified);
$creditNote->setIsCorrective(true);
$creditNote->setCorrectionReason(CorrectionReason::BaseModifiedReturns);
$creditNote->setCorrectionMethod(CorrectionMethod::Differences);

// Reference the original simplified invoice
$creditNote->addCorrectedInvoice(
    series: 'T',
    number: '12345',
    issueDate: new DateTime('2024-01-15')
);

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Checking Invoice Type

use PhpFacturae\{Invoice, Enums\InvoiceType};

$invoice = new Invoice();

if ($invoice->getType() === InvoiceType::Full) {
    echo 'Full invoice - requires complete information';
}

if ($invoice->getType() === InvoiceType::Simplified) {
    echo 'Simplified invoice - minimal information required';
}

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Full Invoice Requirements (FC)

Must include:
  • Complete issuer identification (NIF/CIF, name, address)
  • Complete recipient identification (NIF/CIF, name, address)
  • Sequential invoice number
  • Issue date
  • Detailed line items
  • Tax breakdown by rate
  • Total amounts
Optional:
  • Payment terms
  • Delivery information
  • Additional legal text

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Simplified Invoice Requirements (FA)

Must include:
  • Issuer identification (NIF/CIF, name)
  • Sequential invoice number
  • Issue date
  • Line items description
  • Tax breakdown
  • Total amounts
Can omit (if under €3,000):
  • Recipient tax ID
  • Recipient full address
  • Detailed recipient information
Restrictions:
  • Cannot be used for amounts over €3,000
  • Not valid for B2B intra-EU transactions
  • Limited use for exports

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Amount Thresholds

AmountFull InvoiceSimplified Invoice
Up to €3,000Optional✓ Allowed
Over €3,000RequiredNot allowed
B2B transactionsRecommendedNot recommended
Government invoicingRequiredNot allowed

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Use Case Guide

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Use Full Invoice (FC) For:

  • B2B sales
  • Amounts over €3,000
  • Government contracts
  • Export invoices
  • When client needs full details for accounting
  • Professional services

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Use Simplified Invoice (FA) For:

  • Retail sales
  • B2C transactions
  • Amounts under €3,000
  • Walk-in customers
  • Point of sale receipts
  • Quick service transactions

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Use Simplified Rectified (AF) For:

  • Correcting simplified invoices
  • Retail refunds
  • Product returns at retail
  • Simplified invoice adjustments

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Notes

  • Full invoices are the safest choice when in doubt
  • Simplified invoices speed up retail operations
  • Tax authorities prefer full invoices for amounts over €3,000
  • Invoice type affects required fields validation
  • Type cannot be changed after invoice is signed
  • Different types may have different digital signature requirements

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See Also

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