ES-R-005:SII reporting reference
Invoices reported to Spanish SII should include reporting reference.
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: SII Reporting Reference
What is ES-R-005?
ES-R-005 is a warning validation rule defined in the ubl-2.1 specification (ESP national rules). It validates the Note or extension for SII reference element in the UBL invoice XML.
This is a soft validation failure. The invoice may pass initial transmission, but non-compliant values in this field can cause problems during tax audits, buyer-side processing, or downstream VAT reconciliation.
Target path: XPath: //cbc:Note or extension for SII reference
Why This Error Matters
SII reference proves invoice was reported to tax authority.
ES-R-005 is a soft failure. The invoice may pass initial validation, but the non-compliant field can cause issues at the receiving end — tax authorities may flag it during audits, buyer ERP systems may fail to process it, or VAT reconciliation may produce mismatches. Fixing warnings before they accumulate prevents larger compliance gaps.
Validator Behavior
- ·Generates validation warning
- ·Fails UBL schema validation
- ·Error returned: ES-R-005
- ·Specification: ubl-2.1
How to Fix It
Report to SII
Via AEAT web service
Add reference
Include CSV or registration number
XML Example
Generic example based on the rule's target XPath. Your actual XML structure may differ.
<!-- Incorrect value --> <cbc:Note or extension for SII reference>INVALID</cbc:Note or extension for SII reference>
<!-- Corrected value --> <cbc:Note or extension for SII reference>VALID_VALUE</cbc:Note or extension for SII reference>
Technical Reference
XPath: //cbc:Note or extension for SII referenceCommon Causes
- ·SII reporting not done
- ·Reference not added after reporting
Seeing this in production? The API handles ES-R-005 automatically. See the fix response →
Frequently Asked Questions
Invoices reported to Spanish SII should include reporting reference.
Add SII registration reference after reporting. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
ES-R-005 is a warning that may not always cause rejection, but should be addressed for full compliance.
Last updated: 27 February 2026
Handle ES-R-005 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.