On July 29, 2025, the Verifactu system comes into effect for companies that create billing software like StarNapp. For some of our customers based in Spain who pay taxes under the IVA and IGIC regimes, StarNapp will start sending your invoices issued from StarNapp to the Tax Agency using the Verifactu system starting January 2026. However, starting in the second half of 2025, a series of measures will be put in place to help you get used to the new tax reporting system.
There are hundreds of possible ways to report different transactions in Verifactu. But, to make the transition as easy as possible for you, at StarNapp we've put together a table of pre-set taxes that meet the rules and are especially adapted to the boating industry.
Starting from July 29, 2025, it will no longer be possible to edit invoices already issued by companies based in Spain, no matter if they are required to use Verifactu or not.
Also from July 29, even though it still won't be mandatory to report invoices to the AEAT, you can already start adapting your current tax types to the new StarNapp standard to make the switch easier before it becomes mandatory in Q3 2025.
Tax reporting will be enabled automatically on January 1, 2026 for companies in the Verifactu scheme using the Basic, Advance, or Enterprise plans. If you want it activated earlier, please contact us!
Users with the Legacy plan (before June 2024) will need to contact us so we can help switch their plan to meet the new Verifactu requirements.
Companies with a Spanish CIF that invoice with VAT
Does not apply to companies that use IGIC (Canary Islands)
Does not apply to foreign companies
If you are on SII (Immediate Supply of Information), no data will be sent to AEAT, but taxes should still be defined using this structure for compatibility.
*Important: For users operating in the Canary Islands under IGIC and also required to use Verifactu.
Each invoice line will automatically include the following info:
% applied on the invoice
% reported to the AEAT
Special regime key, if applicable
Exemption or non-subjection code
TipoClave (S1, S2, N1, N2) — only if the operation isn’t exempt
With Verifactu, just stating the VAT percentage applied isn’t enough anymore: now it’s also required to specify the nature of the operation, its exemption or non-subjection (if applicable), the special regime and any other info that helps the AEAT classify the invoice line properly.
Name | % applied | % reported | Key Type | Exemption Code | Non-subject Code | Regime Key | Short Description |
General VAT 21% | 21 % | 21 % | S1 | — | — | 01 | Subject and not exempt |
Reduced VAT 10% | 10 % | 10 % | S1 | — | — | 01 | Reduced VAT Type |
Super reduced VAT 4% | 4 % | 4 % | S1 | — | — | 01 | Super Reduced VAT Type |
Commercial space rental | 21 % | 21 % | S1 | — | — | 11 | Subject lease |
REBU (used boat sale) | 0 % | 21 % | S1 | — | — | 03 | VAT included in margin |
Reverse charge | 0 % | 21 % | S2 | — | — | 01 | Customer declares VAT |
Export outside the EU | 0 % | 0 % | — | E1 | — | 02 | Exempt by art. 21 |
Intra-community supply | 0 % | 0 % | — | E1 | — | 01 | Exempt by art. 25 |
TPA – Port work | 0 % | 0 % | — | E2 | — | 01 | Exempt by art. 22.2 |
Not subject – location | 0 % | 0 % | — | — | N2 |
Type Key (only if the operation is not exempt)
S1: Subject to and not exempt – without reverse charge
S2: Subject to and not exempt – with reverse charge
N1: Not subject due to general reason (art. 7, 14…)
N2: Not subject due to localization rules (art. 69–70 LIVA)
Regime Key
01: General scheme
02: Exports and similar operations
03: Used goods, art, antiques (REBU)
04: Travel agencies
05: Used goods with partial deduction
06: Investment gold
07: E-services, telecommunications
08: Group of entities
09: Cash accounting
10: Simplified scheme
11: Rental of business premises
12: Agriculture, livestock and fishing
13: Equivalence surcharge
14: Travel agencies (margin scheme)
15: Used goods (margin scheme)
16: Works of art (margin scheme)
17: Antiques and collections (margin scheme)
18: Intra-community trade OSS
19: Import IOSS
20: One-stop shop for intermediaries
Exemption code (exemption_code)
E1: Exports and intra-community (art. 21 & 25)
E2: Port services (art. 22.2)
E3: Health, education exemptions… (art. 20)
E4: Diplomatic status (art. 26)
E5: Other legal exemptions
Non-subject code (no_subject_code)
N1: Not subject for general reasons (art. 7, 14, etc.)
N2: Not subject for localization rules (art. 69–70)
*This table was made based on the official AEAT (Verifactu) outline. However, each business might have unique situations. We suggest you check it with your tax advisor before issuing invoices and reach out to us if you have any operations not covered by this table.
More info:
