Receipt Printing

In Spain the printed or electronically delivered document is the invoice (factura) or simplified invoice (factura simplificada) of the merchant. On top of the usual invoice content it carries the elements that link it to the transmitted record: the QR code and the VERI*FACTU legend in the common territory, the TBAI identifier and the TicketBAI QR code in the Basque Country.

The fiskaltrust.Middleware numbers the document, generates and transmits the record and returns everything that must appear on the document in the ftSignatures of the response. For the layout of the receipt or invoice you have two options:

• Use the layout of the fiskaltrust.Middleware. The /issue endpoint of the PosSystem API renders the receipt or invoice as a digital receipt (https://receipts.fiskaltrust.eu/{ftQueueID}/{ftQueueItemID}, the receipts-sandbox host in the sandbox) and as an ESC-POS stream for printing. These documents already contain every element that VERI*FACTU and TicketBAI require; there is nothing on this page you have to implement.
• Use your own layout. If your POS prints or displays the document itself, it is responsible for the layout. This page describes which elements the document must contain and which signature items carry them, and which values you must never alter.

Use the returned values

The QR code content, the legend, the TBAI identifier and the series and number are calculated by the fiskaltrust.Middleware from the transmitted record. Any deviation on the document (a different number, a self-generated QR code, a shortened legend) makes the document unverifiable. Print the Data of every visible signature item unchanged.

Mandatory content of a document

Every simplified invoice (0x0001) and complete invoice (0x1xxx) contains the following elements. The fiskaltrust.Middleware transmits what it received in the request, so the data you send is the data in the record.

Element	Source	Notes
Issuer	Master data	Name or company name, NIF and address of the issuer, as configured for the queue in the fiskaltrust.Portal. The NIF is also returned as signature item IDEmisorFactura.
Document type	Derived from ftReceiptCase	Factura simplificada for POS receipts, Factura for invoices. Do not print other designations such as ticket or recibo on fiscal documents.
Series and number	ftReceiptIdentification	The part after the #: for ft2A#fktAbCdEfGhIjK0000-17 print fktAbCdEfGhIjK0000-17 (series, hyphen, sequential number). Print it unchanged; it is the NumSerieFactura of the record and part of the QR code.
Date (and time)	cbReceiptMoment	In Spanish local time (the fiskaltrust.Middleware converts UTC to Europe/Madrid for the record). TicketBAI records carry date and time of issue.
Customer	cbCustomer	On complete invoices: name, address and NIF (or foreign identification) of the recipient. Simplified invoices carry no recipient. The recipient is transmitted in TicketBAI files but not yet in VERI*FACTU records (see Supported document types).
Line items	cbChargeItems	Description, quantity, unit price without VAT, VAT rate and line total. TicketBAI transmits description (max. 250 characters), quantity, net unit price and line total per line.
Discounts	cbChargeItems	Line discounts as separate charge items with negative amounts; a discount must not exceed its article. Print them as negative lines or as a reduction of the article.
VAT breakdown	Request	One line per VAT rate with base (Base), rate and VAT amount (Cuota); for 0 % lines the exemption or not-subject reason. Total with VAT. Simplified invoices may show IVA incluido with the rate instead of the breakdown.
Payments	cbPayItems	Payment method and amount; use the Spanish designations (Efectivo, Tarjeta, Transferencia bancaria, …).
QR code (VERI*FACTU)	Signature item Url (sss = 001)	Caption QR tributario:, data the AEAT verification URL. Render the data as a QR code between 30 and 40 mm; print the caption above it.
VERI*FACTU legend	Text signature item	Factura verificable en la Sede electrónica de la AEAT. Print it next to the QR code.
TBAI identifier (TicketBAI)	Text signature item with empty caption	TBAI-<NIF>-<ddMMyy>-<13 characters>-<CRC>, 39 characters. Print it in one line above the QR code (two lines on 57 mm paper).
QR code (TicketBAI)	Signature item Url (sss = 001)	Caption [www.fiskaltrust.es], data the verification URL (…/QRTBAI/?id=…&s=…&nf=…&i=…&cr=…). Render as QR code of 30 × 30 mm (57 mm paper) or 40 × 40 mm (80 mm paper and A4), error correction level M, with 6 mm free space on all sides, at the bottom of the document or at the right edge of an A4 invoice.
Reference to the original	cbPreviousReceiptReference	On voids and refunds: series and number of the original document.

Additional layout rules:

• Language. The mandatory designations are Spanish (Basque is optional in the Basque Country). A bilingual layout is allowed.
• Non-fiscal documents carry no fiscal elements. Delivery notes, pro forma invoices, table checks and other documents that are not invoices are stored by the fiskaltrust.Middleware without record, QR code or TBAI identifier. Do not print a TicketBAI code or an AEAT QR code on them, and mark them clearly as non-fiscal documents. Other QR codes on a fiscal document must not be confused with the fiscal QR code.
• Sandbox documents point to the verification pages of the test environments, carry an additional S A N D B O X signature item and are never valid invoices.

Signature items returned by the fiskaltrust.Middleware

The fiskaltrust.Middleware returns the following Spain-specific signature items. The ftSignatureType values are listed in the Type of Signature: ftSignatureType reference table; the market-specific part is the last three hex digits (sss).

VERI*FACTU queues

Signature type (sss)	Caption	Data	Format	Print
001 Url	QR tributario:	AEAT verification URL with nif, numserie, fecha and importe	QR code, position before header	Mandatory as QR code with its caption.
000 (no country code)	(empty)	Factura verificable en la Sede electrónica de la AEAT	Text, position before header	Mandatory.
002 NIF	IDEmisorFactura (IDEmisorFacturaAnulada on cancellations)	Issuer NIF	Text	Print as part of the issuer data.
004 Huella	Huella	SHA-256 hash of the record (64 hex characters)	Text	Optional. Not required on the document; keep it for audit.
1 001 InitialOperationReceipt	Initial-operation receipt	Queue-ID: <id>	Text	Lifecycle receipt; keep with the bookkeeping records.
1 002 OutOfOperationReceipt	Out-of-operation receipt	Queue-ID: <id>	Text	Lifecycle receipt; keep with the bookkeeping records.

TicketBAI queues

Signature type (sss)	Caption	Data	Format	Print
000 (country ES)	(empty)	TBAI identifier TBAI-…	Text	Mandatory, directly above the QR code.
001 Url	[www.fiskaltrust.es]	Verification URL with id, s, nf, i and cr	QR code	Mandatory as QR code.
003 Signature	Signature	Base64 signature value of the XAdES signature	Base64, flagged Do not print	Not printed. Kept for the chaining and for audit.
000 (Information)	Codigo <code>	Message of the provincial web service (for example a non-blocking warning)	Text	Optional; informational.
1 001 / 1 002	Initial-operation receipt / Out-of-operation receipt	Queue-ID: <id>	Text	Lifecycle receipts; keep with the bookkeeping records.

The recommended print order is: issuer, document type, series and number, date and time, customer, line items, VAT breakdown and total, payments, then the fiscal block (VERI*FACTU: caption, QR code and legend; TicketBAI: TBAI identifier and QR code) and the footer. A signature item whose ftSignatureType carries the Do not print flag (0x0020) must not be visualised.

Voids, refunds and copies

• Cancellation (VERI*FACTU). Send the document again with the void flag (0x0004) and cbPreviousReceiptReference. The fiskaltrust.Middleware transmits a registro de anulación and returns the hash and the issuer NIF (IDEmisorFacturaAnulada); no new QR code is returned. If you print a confirmation, mark it as Anulación and reference the cancelled series and number.
• Refund. Send the refund with the refund flag (0x0100), cbPreviousReceiptReference and the returned lines with negative quantities and amounts (all lines for a full refund, the affected lines with the charge-item refund flag for a partial refund). The response carries a new series and number and a new QR code; print the document like an invoice and reference the original.
• Copy of an existing document. Reprint the original content and signature items from the response stored in your POS, unchanged, and mark the print as a copy (Copia). You can record the copy with ftReceiptCase 0x3010; no transmission takes place and the fiskaltrust.Middleware does not return the original signature items again.
• TicketBAI. Cancellations are not yet available on TicketBAI queues; see Boundaries.

Checklist for PosCreators

If you use your own layout, verify one printed sample of every document type against this list before going live:

1. Issuer data with NIF, document type (Factura simplificada / Factura), series and number as returned in ftReceiptIdentification.
2. Date and time in Spanish local time.
3. Customer data on complete invoices.
4. Line items with net unit price and VAT rate; VAT breakdown per rate with base and VAT amount; exemption or not-subject reason on 0 % lines.
5. VERI*FACTU: caption QR tributario:, QR code rendered from the Data of the Url signature item and readable, legend printed unchanged.
6. TicketBAI: TBAI identifier printed unchanged above the QR code; QR code rendered from the Data, readable, with the required size and margins.
7. Reference to the original document on voids and refunds.
8. Non-fiscal documents clearly marked and without fiscal elements.
9. Signature items flagged Do not print are not visualised.
10. Sandbox documents are never handed to customers.