errorESPFacturae

FACE-005:IVA calculation mismatch

Tax calculation must be correct: base imponible × tipo = cuota. Spanish IVA rates are 21% (general), 10% (reduced), 4% (super-reduced), 0% (exempt).

Fix this in your source system

MANUAL

Tax calculation error: base imponible × tipo ≠ cuota. Spanish VAT (IVA) calculations must be exact. Review and correct the tax amounts in your source system. Common rates: 21% (general), 10% (reduced), 4% (super-reduced).

See the step-by-step instructions below to fix this error manually.

How to Fix It

Code Example

<TaxAmount><TaxableBase>100.00</TaxableBase><TaxRate>21.00</TaxRate><TaxAmount>21.00</TaxAmount></TaxAmount>

Common Causes

  • Rounding error
  • Wrong rate applied
  • Calculation precision issue

Frequently Asked Questions

Tax calculation must be correct: base imponible × tipo = cuota. Spanish IVA rates are 21% (general), 10% (reduced), 4% (super-reduced), 0% (exempt).
Verify the IVA calculation for each line item. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, FACE-005 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of FACE-005 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including iva calculation mismatch.

Last updated: 19 January 2026

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