Build the SII Libro Registro de Facturas Recibidas XML (AEAT)

Skill: Convert received-invoice records into the SII Facturas Recibidas XML

Region: Spain (España) Category: VAT — SII (Suministro Inmediato de Información) Does: Takes a taxpayer's received (purchase) invoice records and produces the SuministroLRFacturasRecibidas XML for the AEAT SII purchase ledger (Libro Registro de Facturas Recibidas), reporting each registered invoice in near real time. Standard: AEAT SII — SuministroLRFacturasRecibidas (esquemas SuministroLR.xsd / SuministroInformacion.xsd, v1.1)

This XML is the SOAP body submitted to the AEAT SII web service (not a stand-alone file); it is wrapped in a SOAP envelope and sent over a mutually-authenticated TLS channel with the taxpayer's certificate. The submission deadline runs from the FechaRegContable (the accounting registration date), not the invoice date — generally within 4 business days of registration. Validate the generated XML against the current XSD before sending; code lists and schema versions drift.

When this applies

• A taxpayer enrolled in SII (large companies > €6M turnover, VAT groups, REDEME monthly-refund registrants, or voluntary registrants) must report every invoice entered in the Libro Registro de Facturas Recibidas (purchases/inputs).
• Each RegistroLRFacturasRecibidas is one received invoice (or a summary/aggregated entry where allowed). Multiple registros may be batched in one submission.
• Submitted near real time: within 4 business days of the FechaRegContable, excluding Saturdays, Sundays, and national holidays.
• Excluded here: issued-invoice ledger (SuministroLRFacturasEmitidas), the investment-goods, intra-community-operations, and cash-collection ledgers — each has its own root and schema.

Input data required

If any required field is missing or ambiguous (e.g. no FechaRegContable, or CuotaDeducible not stated for a partial-deduction case), stop and ask — never default or guess.

Document structure

siiLR:SuministroLRFacturasRecibidas
├── sii:Cabecera
│   ├── sii:IDVersionSii                 (1.1)
│   ├── sii:Titular                      (the receiving taxpayer)
│   │   ├── sii:NombreRazon
│   │   └── sii:NIF
│   └── sii:TipoComunicacion             (A0 alta | A1 modificación)
└── siiLR:RegistroLRFacturasRecibidas    (one per invoice; repeatable)
    ├── sii:PeriodoLiquidacion
    │   ├── sii:Ejercicio                (2026)
    │   └── sii:Periodo                  (01–12)
    ├── siiLR:IDFactura
    │   ├── sii:IDEmisorFactura
    │   │   └── sii:NIF                   (the SUPPLIER's NIF)
    │   ├── sii:NumSerieFacturaEmisor
    │   └── sii:FechaExpedicionFacturaEmisor   (dd-mm-yyyy)
    └── siiLR:FacturaRecibida
        ├── sii:TipoFactura               (F1, F2, F5, R1–R5…)
        ├── sii:ClaveRegimenEspecialOTrascendencia  (01, 02…)
        ├── sii:ImporteTotal              (gross)
        ├── sii:DescripcionOperacion
        ├── sii:DesgloseFactura
        │   └── sii:DesgloseIVA
        │       └── sii:DetalleIVA        (one per rate; repeatable)
        │           ├── sii:TipoImpositivo
        │           ├── sii:BaseImponible
        │           └── sii:CuotaSoportada
        ├── sii:CuotaDeducible            (≤ Σ CuotaSoportada)
        ├── sii:FechaRegContable          (dd-mm-yyyy; starts the deadline)
        └── sii:Contraparte               (the SUPPLIER)
            ├── sii:NombreRazon
            └── sii:NIF

Note the prefix split: structural/common elements come from SuministroInformacion.xsd (sii:), while the two ledger wrappers (SuministroLRFacturasRecibidas, RegistroLRFacturasRecibidas, IDFactura, FacturaRecibida) come from SuministroLR.xsd (siiLR:). In Facturas Recibidas the IDEmisorFactura and the Contraparte are both the supplier; the Titular is the receiving taxpayer.

Source → SII field map

Every required element appears above. Foreign suppliers use sii:IDOtro (with IDType + ID) instead of sii:NIF inside IDEmisorFactura/Contraparte; ask the user if the supplier is non-Spanish.

Code tables

TipoComunicacion

TipoFactura (received)

ClaveRegimenEspecialOTrascendencia (received)

Periodo

Calculation rules

• Per VAT line: sii:CuotaSoportada = sii:BaseImponible × (sii:TipoImpositivo / 100), rounded to 2 decimals. Compute one sii:DetalleIVA per distinct rate on the invoice.
• Invoice total: sii:ImporteTotal = Σ BaseImponible + Σ CuotaSoportada (plus any equivalence surcharge / non-VAT amounts where applicable), rounded to 2 decimals.
• Deductible VAT: sii:CuotaDeducible is reported separately and may be less than Σ CuotaSoportada — e.g. under prorrata (partial exemption) or a partly non-deductible expense, only the deductible fraction is entered. When deduction is full, CuotaDeducible = Σ CuotaSoportada; when partial, CuotaDeducible < Σ CuotaSoportada and the difference is the non-deductible (cost) portion.
• Amounts in EUR with 2 decimals and a dot decimal separator; no thousands separators.
• Always recompute every cuota and the total from the base and rate; flag any mismatch with the figure printed on the supplier's invoice rather than silently copying it.

Worked example (end-to-end)

Taxpayer EMPRESA RECEPTORA SL (NIF B12345678) registers an ordinary received invoice from supplier PROVEEDOR EJEMPLO SA (NIF A87654321): 2026 period 03, base 1000.00 at 21% → CuotaSoportada 210.00, fully deductible (CuotaDeducible 210.00), ImporteTotal 1210.00, accounting registration date 18-03-2026.

<?xml version="1.0" encoding="UTF-8"?>
<siiLR:SuministroLRFacturasRecibidas
    xmlns:sii="https://www2.agenciatributaria.gob.es/static_files/common/internet/dep/aplicaciones/es/aeat/ssii/fact/ws/SuministroInformacion.xsd"
    xmlns:siiLR="https://www2.agenciatributaria.gob.es/static_files/common/internet/dep/aplicaciones/es/aeat/ssii/fact/ws/SuministroLR.xsd">
  <sii:Cabecera>
    <sii:IDVersionSii>1.1</sii:IDVersionSii>
    <sii:Titular>
      <sii:NombreRazon>EMPRESA RECEPTORA SL</sii:NombreRazon>
      <sii:NIF>B12345678</sii:NIF>
    </sii:Titular>
    <sii:TipoComunicacion>A0</sii:TipoComunicacion>
  </sii:Cabecera>
  <siiLR:RegistroLRFacturasRecibidas>
    <sii:PeriodoLiquidacion>
      <sii:Ejercicio>2026</sii:Ejercicio>
      <sii:Periodo>03</sii:Periodo>
    </sii:PeriodoLiquidacion>
    <siiLR:IDFactura>
      <sii:IDEmisorFactura>
        <sii:NIF>A87654321</sii:NIF>
      </sii:IDEmisorFactura>
      <sii:NumSerieFacturaEmisor>FRA-2026-0042</sii:NumSerieFacturaEmisor>
      <sii:FechaExpedicionFacturaEmisor>15-03-2026</sii:FechaExpedicionFacturaEmisor>
    </siiLR:IDFactura>
    <siiLR:FacturaRecibida>
      <sii:TipoFactura>F1</sii:TipoFactura>
      <sii:ClaveRegimenEspecialOTrascendencia>01</sii:ClaveRegimenEspecialOTrascendencia>
      <sii:ImporteTotal>1210.00</sii:ImporteTotal>
      <sii:DescripcionOperacion>Material de oficina y consumibles</sii:DescripcionOperacion>
      <sii:DesgloseFactura>
        <sii:DesgloseIVA>
          <sii:DetalleIVA>
            <sii:TipoImpositivo>21</sii:TipoImpositivo>
            <sii:BaseImponible>1000.00</sii:BaseImponible>
            <sii:CuotaSoportada>210.00</sii:CuotaSoportada>
          </sii:DetalleIVA>
        </sii:DesgloseIVA>
      </sii:DesgloseFactura>
      <sii:CuotaDeducible>210.00</sii:CuotaDeducible>
      <sii:FechaRegContable>18-03-2026</sii:FechaRegContable>
      <sii:Contraparte>
        <sii:NombreRazon>PROVEEDOR EJEMPLO SA</sii:NombreRazon>
        <sii:NIF>A87654321</sii:NIF>
      </sii:Contraparte>
    </siiLR:FacturaRecibida>
  </siiLR:RegistroLRFacturasRecibidas>
</siiLR:SuministroLRFacturasRecibidas>

Normalisations shown: issue date 15/03/2026 → 15-03-2026 (dd-mm-yyyy); accounting date 18/03/2026 → 18-03-2026; rate 21% → 21; amounts to 2 decimals with a dot (1.000,00 € → 1000.00). The FechaRegContable of 18-03-2026 starts the ~4-business-day submission clock. A literal ampersand in a name (e.g. GARCÍA & ASOCIADOS) must be escaped as GARCÍA & ASOCIADOS.

For a partial-deduction variant (50% prorrata), keep CuotaSoportada at 210.00 but set <sii:CuotaDeducible>105.00</sii:CuotaDeducible> — the remaining 105.00 is a non-deductible cost.

Validation checklist

• Current SII schema version reported (sii:IDVersionSii = 1.1) and XML validated against the active SuministroLR.xsd / SuministroInformacion.xsd
• Two namespaces declared and prefixes kept consistent: sii (SuministroInformacion) vs siiLR (SuministroLR)
• Titular is the receiving taxpayer; IDEmisorFactura and Contraparte are both the supplier
• TipoComunicacion correct (A0 new / A1 modification)
• Ejercicio and Periodo (01–12) match the settlement period
• Dates in dd-mm-yyyy (FechaExpedicionFacturaEmisor, FechaRegContable)
• TipoFactura, ClaveRegimenEspecialOTrascendencia are valid codes for received invoices
• Per-line CuotaSoportada = BaseImponible × TipoImpositivo; recomputed, mismatches flagged
• ImporteTotal = Σ base + Σ cuota; reconciles with the printed invoice total
• CuotaDeducible ≤ Σ CuotaSoportada; partial/prorrata deduction handled explicitly
• Literal & escaped as &; XML well-formed with balanced, nested tags
• Submission within ~4 business days of FechaRegContable; sent in the SOAP envelope to the AEAT SII web service

Last updated: 2026-06-12 — verify the active SII schema version (SuministroLR), code lists, and AEAT submission deadlines against the current specification before use.