Update Verifactu validations

CHANGELOG.md

@@ -6,10 +6,23 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p
 
 ## [Unreleased]
 
+### Added
+
+- `tax`: `Tags.RemoveTags()` method for removing tags from a list.
+- `es-verifactu-v1`: Bill Lines require at least on of the main tax categories.
+
+### Fixed
+
+- `es-verifactu-v1`: Simplified invoices no longer require a tax ID.
+
 ## [v0.303.0] - 2025-11-17
 
 ### Added
 
+- `org`: `Identity` now has `gln` as a possible Key.
+- `eu-en16931-v2017`: `Identity` normalization adds iso scheme codes extension for certain keys.
+- `ar`: Argentine regime
+- `it-sdi-v1`: Add Italian phone number validation and normalization
 - `it-sdi-v1`: Add validation for IBANs.
 
 ### Removed
@@ -21,13 +34,6 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p
 - `eu-en16931-v2017`: Remove address constraint for all parties, keep for Supplier and Customer.
 - `be`: Update regex to account for new VAT numbers starting with 1.
 
-### Added
-
-- `org`: `Identity` now has `gln` as a possible Key.
-- `eu-en16931-v2017`: `Identity` normalization adds iso scheme codes extension for certain keys.
-- `ar`: Argentine regime
-- `it-sdi-v1`: Add Italian phone number validation and normalization
-
 ## [v0.302.1] - 2025-10-31
 
 ### Fixed

addons/es/verifactu/bill.go

@@ -6,6 +6,7 @@ import (
 	"github.com/invopop/gobl/bill"
 	"github.com/invopop/gobl/cbc"
 	"github.com/invopop/gobl/org"
+	"github.com/invopop/gobl/regimes/es"
 	"github.com/invopop/gobl/tax"
 	"github.com/invopop/validation"
 )
@@ -20,7 +21,7 @@ var invoiceCorrectionDefinitions = tax.CorrectionSet{
 	},
 }
 
-func normalizeInvoice(inv *bill.Invoice) {
+func normalizeBillInvoice(inv *bill.Invoice) {
 	// Try to move any preceding choices to the document level
 	for _, row := range inv.Preceding {
 		if row == nil || len(row.Ext) == 0 {
@@ -108,7 +109,7 @@ func normalizeInvoicePartyIdentity(cus *org.Party) {
 	}
 }
 
-func validateInvoice(inv *bill.Invoice) error {
+func validateBillInvoice(inv *bill.Invoice) error {
 	return validation.ValidateStruct(inv,
 		validation.Field(&inv.Preceding,
 			validation.When(
@@ -124,10 +125,12 @@ func validateInvoice(inv *bill.Invoice) error {
 		),
 		validation.Field(&inv.Customer,
 			validation.When(
-				!inv.Tax.GetExt(ExtKeyDocType).In("F2", "R5"), // not simplified
+				inv.Tax.GetExt(ExtKeyDocType).In("F2", "R5"), // Simplified
+				validation.By(validateInvoiceSimplifiedCustomer),
+			).Else(
 				validation.Required,
+				validation.By(validateInvoiceCustomer),
 			),
-			validation.By(validateInvoiceCustomer),
 			validation.Skip,
 		),
 		validation.Field(&inv.Tax,
@@ -145,6 +148,15 @@ func validateInvoice(inv *bill.Invoice) error {
 	)
 }
 
+func validateBillLine(line *bill.Line) error {
+	return validation.ValidateStruct(line,
+		validation.Field(&line.Taxes,
+			tax.SetHasOneOf(tax.CategoryVAT, es.TaxCategoryIGIC, es.TaxCategoryIPSI),
+			validation.Skip,
+		),
+	)
+}
+
 func validateInvoiceCustomer(val any) error {
 	p, ok := val.(*org.Party)
 	if !ok || p == nil {
@@ -164,6 +176,39 @@ func validateInvoiceCustomer(val any) error {
 	)
 }
 
+func validateInvoiceSimplifiedCustomer(val any) error {
+	p, ok := val.(*org.Party)
+	if !ok || p == nil {
+		return nil
+	}
+	return validation.ValidateStruct(p,
+		validation.Field(&p.TaxID,
+			validation.Nil,
+			validation.Skip,
+		),
+		validation.Field(&p.Identities,
+			validation.Each(
+				validation.By(validateOrgIdentitiesForSimplified),
+				validation.Skip,
+			),
+			validation.Skip,
+		),
+	)
+}
+
+func validateOrgIdentitiesForSimplified(obj any) error {
+	id, ok := obj.(*org.Identity)
+	if !ok || id == nil {
+		return nil
+	}
+	return validation.ValidateStruct(id,
+		validation.Field(&id.Ext,
+			tax.ExtensionsExclude(ExtKeyIdentityType),
+			validation.Skip,
+		),
+	)
+}
+
 var docTypesStandard = []cbc.Code{ // Standard invoices
 	"F1", "F2", "F3",
 }

addons/es/verifactu/bill_test.go

@@ -204,15 +204,17 @@ func TestInvoiceValidation(t *testing.T) {
 		assert.Equal(t, inv.Tax.Ext[verifactu.ExtKeyDocType].String(), "F2")
 	})
 
-	t.Run("simplified substitution", func(t *testing.T) {
+	t.Run("simplified substitution without customer", func(t *testing.T) {
 		inv := testInvoiceStandard(t)
 		inv.SetTags(tax.TagSimplified)
+		// Simplified invoice without customer details stays F2
+		inv.Customer = nil
 		require.NoError(t, inv.Calculate())
+		assert.Equal(t, "F2", inv.Tax.Ext[verifactu.ExtKeyDocType].String())
 
-		require.NoError(t, inv.Correct(bill.Corrective, bill.WithCopyTax(), bill.WithExtension(verifactu.ExtKeyDocType, "F3")))
+		require.NoError(t, inv.Correct(bill.Corrective, bill.WithCopyTax()))
 		require.NoError(t, inv.Validate())
-		// Should always set the doc type to R5, even if trying to override as the simplified
-		// tag has priority.
+		// Should get R5 for simplified corrective
 		assert.Equal(t, "R5", inv.Tax.Ext[verifactu.ExtKeyDocType].String())
 		assert.Equal(t, "S", inv.Tax.Ext[verifactu.ExtKeyCorrectionType].String())
 	})
@@ -351,6 +353,127 @@ func TestInvoiceValidation(t *testing.T) {
 		require.NoError(t, inv.Calculate())
 		require.NoError(t, inv.Validate())
 	})
+	t.Run("simplified invoice with customer without tax ID", func(t *testing.T) {
+		inv := testInvoiceStandard(t)
+		inv.SetTags(tax.TagSimplified)
+		inv.Customer.TaxID = nil
+		inv.Customer.Identities = nil
+		require.NoError(t, inv.Calculate())
+		require.NoError(t, inv.Validate())
+		assert.Equal(t, inv.Tax.Ext[verifactu.ExtKeyDocType].String(), "F2")
+	})
+	t.Run("simplified substitution with customer without tax ID", func(t *testing.T) {
+		inv := testInvoiceStandard(t)
+		inv.SetTags(tax.TagSimplified)
+		inv.Type = bill.InvoiceTypeCorrective
+		inv.Customer.TaxID = nil
+		inv.Customer.Identities = nil
+		d := cal.MakeDate(2024, 1, 1)
+		inv.Preceding = []*org.DocumentRef{
+			{
+				Series:    "ABC",
+				Code:      "122",
+				IssueDate: &d,
+				Tax: &tax.Total{
+					Categories: []*tax.CategoryTotal{
+						{
+							Code: "VAT",
+							Rates: []*tax.RateTotal{
+								{
+									Base:    num.MakeAmount(10000, 2),
+									Percent: num.NewPercentage(21, 2),
+								},
+							},
+						},
+					},
+				},
+			},
+		}
+		require.NoError(t, inv.Calculate())
+		require.NoError(t, inv.Validate())
+		assert.Equal(t, inv.Tax.Ext[verifactu.ExtKeyDocType].String(), "R5")
+	})
+	t.Run("simplified invoice F2 with customer tax ID", func(t *testing.T) {
+		inv := testInvoiceStandard(t)
+		inv.SetTags(tax.TagSimplified)
+		// Customer has tax ID - should be normalized to F1 with SimplifiedArt7273
+		require.NoError(t, inv.Calculate())
+		require.ErrorContains(t, inv.Validate(), "customer: (tax_id: must be blank.)")
+	})
+	t.Run("simplified substitution R5 with customer tax ID", func(t *testing.T) {
+		inv := testInvoiceStandard(t)
+		inv.SetTags(tax.TagSimplified)
+		inv.Type = bill.InvoiceTypeCorrective
+		d := cal.MakeDate(2024, 1, 1)
+		inv.Preceding = []*org.DocumentRef{
+			{
+				Series:    "ABC",
+				Code:      "122",
+				IssueDate: &d,
+				Tax: &tax.Total{
+					Categories: []*tax.CategoryTotal{
+						{
+							Code: "VAT",
+							Rates: []*tax.RateTotal{
+								{
+									Base:    num.MakeAmount(10000, 2),
+									Percent: num.NewPercentage(21, 2),
+								},
+							},
+						},
+					},
+				},
+			},
+		}
+		// Customer has tax ID - should be normalized to R1 with SimplifiedArt7273
+		require.NoError(t, inv.Calculate())
+		require.ErrorContains(t, inv.Validate(), "customer: (tax_id: must be blank.)")
+	})
+	t.Run("simplified invoice F2 with customer identity", func(t *testing.T) {
+		inv := testInvoiceStandard(t)
+		inv.SetTags(tax.TagSimplified)
+		inv.Customer.TaxID = nil
+		inv.Customer.Identities = []*org.Identity{
+			{
+				Key:  org.IdentityKeyPassport,
+				Code: "AA123456",
+			},
+		}
+		// Customer has identity - should be normalized to F1 with SimplifiedArt7273
+		require.NoError(t, inv.Calculate())
+		require.ErrorContains(t, inv.Validate(), "customer: (identities: (0: (ext: (es-verifactu-identity-type: must be blank.).).).)")
+	})
+
+	t.Run("invoice with only retained taxes fails", func(t *testing.T) {
+		inv := testInvoiceStandard(t)
+		// Replace VAT with IRPF (retained tax)
+		inv.Lines[0].Taxes = tax.Set{
+			{
+				Category: "IRPF",
+				Rate:     "pro",
+			},
+		}
+		require.NoError(t, inv.Calculate())
+		err := inv.Validate()
+		require.ErrorContains(t, err, "lines: (0: (taxes: missing category in VAT, IGIC, IPSI.).).")
+	})
+
+	t.Run("invoice with VAT and IRPF passes", func(t *testing.T) {
+		inv := testInvoiceStandard(t)
+		inv.Lines[0].Taxes = tax.Set{
+			{
+				Category: "VAT",
+				Rate:     "standard",
+			},
+			{
+				Category: "IRPF",
+				Rate:     "pro",
+			},
+		}
+		require.NoError(t, inv.Calculate())
+		require.NoError(t, inv.Validate())
+	})
+
 }
 
 func assertValidationError(t *testing.T, inv *bill.Invoice, expected string) {

addons/es/verifactu/scenarios_test.go

@@ -20,6 +20,9 @@ func TestInvoiceDocumentScenarios(t *testing.T) {
 	t.Run("simplified invoice", func(t *testing.T) {
 		i := testInvoiceStandard(t)
 		i.SetTags(tax.TagSimplified)
+		// Simplified invoices without customer tax id or identities should get F2
+		i.Customer.TaxID = nil
+		i.Customer.Identities = nil
 		require.NoError(t, i.Calculate())
 		assert.Len(t, i.Notes, 0)
 		assert.Equal(t, i.Tax.Ext[verifactu.ExtKeyDocType].String(), "F2")
@@ -52,6 +55,9 @@ func TestInvoiceDocumentScenarios(t *testing.T) {
 	t.Run("simplified corrective invoice", func(t *testing.T) {
 		i := testInvoiceStandard(t)
 		i.SetTags(tax.TagSimplified)
+		// Simplified invoices without customer tax id or identities should get R5 when corrected
+		i.Customer.TaxID = nil
+		i.Customer.Identities = nil
 		require.NoError(t, i.Calculate())
 		require.NoError(t, i.Correct(bill.Corrective))
 		assert.Equal(t, i.Tax.Ext[verifactu.ExtKeyDocType].String(), "R5")

addons/es/verifactu/verifactu.go

@@ -66,7 +66,7 @@ func newAddon() *tax.AddonDef {
 func normalize(doc any) {
 	switch obj := doc.(type) {
 	case *bill.Invoice:
-		normalizeInvoice(obj)
+		normalizeBillInvoice(obj)
 	case *tax.Combo:
 		normalizeTaxCombo(obj)
 	}
@@ -75,7 +75,9 @@ func normalize(doc any) {
 func validate(doc any) error {
 	switch obj := doc.(type) {
 	case *bill.Invoice:
-		return validateInvoice(obj)
+		return validateBillInvoice(obj)
+	case *bill.Line:
+		return validateBillLine(obj)
 	case *tax.Combo:
 		return validateTaxCombo(obj)
 	}

examples/es/invoice-es-es-verifactu-simplified-with-customer.json

@@ -0,0 +1,74 @@
+{
+  "$schema": "https://gobl.org/draft-0/bill/invoice",
+  "$addons": ["es-verifactu-v1"],
+  "$tags": ["simplified"],
+  "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852a1",
+  "currency": "EUR",
+  "issue_date": "2024-12-04",
+  "series": "SAMPLE",
+  "code": "005",
+  "supplier": {
+    "tax_id": {
+      "country": "ES",
+      "code": "B98602642"
+    },
+    "name": "Provide One S.L.",
+    "emails": [
+      {
+        "addr": "billing@example.com"
+      }
+    ],
+    "addresses": [
+      {
+        "num": "42",
+        "street": "Calle Pradillo",
+        "locality": "Madrid",
+        "region": "Madrid",
+        "code": "28002",
+        "country": "ES"
+      }
+    ]
+  },
+  "customer": {
+    "name": "Sample Consumer",
+    "addresses": [
+      {
+        "num": "10",
+        "street": "Avenida Siempre Viva",
+        "locality": "Springfield",
+        "region": "SP",
+        "code": "28080",
+        "country": "ES"
+      }
+    ]
+  },
+  "lines": [
+    {
+      "quantity": "20",
+      "item": {
+        "name": "Development services",
+        "price": "90.00",
+        "unit": "h"
+      },
+      "taxes": [
+        {
+          "cat": "VAT",
+          "rate": "standard"
+        }
+      ]
+    },
+    {
+      "quantity": "1",
+      "item": {
+        "name": "Other service",
+        "price": "10.00"
+      },
+      "taxes": [
+        {
+          "cat": "VAT",
+          "rate": "standard"
+        }
+      ]
+    }
+  ]
+}