In Bizkaia, invoices of self-employed taxpayers and of entities under the income attribution regime are reported in LROE form 140, which requires the activity code (IAE epigraph). In SIGN ES it is provided with the annotations block. Without it, the invoice stays in the STORED state, which means it is saved without being sent to the Hacienda Foral.
| Field | Required | Description |
|---|---|---|
type |
Yes | INDIVIDUAL |
activity_code |
Yes | IAE epigraph, for example 1234567
|
{
"annotations": [
{
"type": "INDIVIDUAL",
"activity_code": "1234567"
}
]
}When to send it
- Ideally, with the invoice creation request itself, in
annotations. - If the block was missing, the activity code should be added to the existing invoice with a
PATCH.
Which code to use
Taxpayers may have several epigraphs, depending on their economic activity. The taxpayer chooses the epigraph, and each invoice carries one. SIGN ES does not store the epigraph at taxpayer level, so if the self-employed taxpayer has several activities, the integration must provide the one that applies to each invoice. The list of epigraphs is available on Batuz.