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VeriFactu

VeriFactu errors 1189, 1190, 1191 and 1192: invoice type and recipient have to match

In VERI*FACTU the invoice type decides whether there has to be a recipient and how that recipient may be identified. An F1 with no customer, or an F2 with one, is a certain rejection from the AEAT, the Spanish tax agency. These six codes cover those combinations; the module avoids most of them before sending, and the ones it cannot avoid are worth knowing.

FlexigoTech · Editor in charge: Víctor Gómez · Updated 4 November 2026

Key facts

Module
VeriFactu
Versions
Odoo 17, 18, 19 and 20
Checked
in the module's source code, version 20.0 · against the sources linked at the end
Reading time
3 min

The rule, in one table

Invoice typeRecipientCode when broken
F1, F3, R1, R2, R3, R4Mandatory, at least one.1189
F2, R5Not allowed.1190
R3Only a Spanish tax ID or IDType 07 (not in the census).1191
R2Only a Spanish tax ID, IDType 07 or IDType 02 (EU VAT number).1192
Any type with IDOtro of type 02Only F1, F3, R1, R2, R3 or R4.1156

For reference: F1 is a full invoice, F2 a simplified one, F3 an invoice that replaces simplified ones, and R1 to R5 are corrective invoices. One more general code: 1106, El valor del campo TipoFactura no está incluido en la lista de valores permitidos., the invoice type is not in the list of allowed values. All of them reject the record, not the whole submission.

Card for codes 1189, 1190, 1191, 1192, 1106 and 1156
The six codes that cross invoice type and recipient, all in amber: they reject the record.

How Odoo decides the type and the recipient

When an invoice is posted, the module classifies it and, with that class, decides whether to add a recipient:

  1. A credit note goes out as R1, or as R5 if it corrects an invoice that was registered as F2. Today the module does not tell correction reasons apart, so R2, R3 and R4 never go out.
  2. An invoice flagged as an exchange of simplified invoices goes out as F3.
  3. A POS invoice, one ticked as «Factura simplificada (F2)» or one whose customer has no tax ID goes out as F2.
  4. Everything else goes out as F1.

After that, the recipients block is only included if the customer has an identifier and the type is neither F2 nor R5. That rules out 1189, because an invoice without the customer's tax ID never goes out as F1, and 1190, because an F2 or an R5 never carries a recipient. 1106 should not show up either: the module only uses types the AEAT accepts (F1, F2, F3, R1 and R5).

Invoicing records in Odoo with types F1, F2 and R1
The Tipo Factura column next to the counterparty identifier: the F1 invoices carry a tax ID, the walk-in customer's F2 carries none. Odoo 20 screenshot with demo data; the AEAT answers are simulated.

1191 and 1192 with today's module

Both depend on the type of credit note and the customer's country. A customer outside Spain travels in IDOtro with type 02 if they are in the EU, and with type 03 or 04 if not. Crossed with the table, an R3 to a foreign customer would clash with 1191, which only accepts a Spanish tax ID or type 07, and an R2 to a customer outside the EU with 1192.

With today's module neither of them arrives this way, because it issues no R2 and no R3. The flip side is that a credit note that should be an R2, R3 or R4 under the rules is declared as R1. If you issue credit notes of that kind, write to comercial@flexigobe.com before posting them.

Once it has been rejected

The queue retries the rejected record until it lands in Dead Letter, but the record is the one created at posting and it does not change even if you correct the contact. The published module does not send the correction on its own. Write to comercial@flexigobe.com with the invoice number and we will help you close it.

The codes on this page, with the AEAT's text

Each code with its literal text, in Spanish, as the AEAT's error list gives it:

CodeAEAT text (Spanish)
1189Si TipoFactura es F1 o F3 o R1 o R2 o R3 o R4 el bloque Destinatarios tiene que estar cumplimentado.
1190Si TipoFactura es F2 o R5 el bloque Destinatarios no puede estar cumplimentado.
1191Si TipoFactura es R3 sólo se admitirá NIF o IDType = No Censado (07).
1192Si TipoFactura es R2 sólo se admitirá NIF o IDType = No Censado (07) o NIF-IVA (02).
1106El valor del campo TipoFactura no está incluido en la lista de valores permitidos.
1156Para el bloque IDOtro y IDType NIF-IVA (02), el valor de TipoFactura es incorrecto.

Keep reading

VeriFactu error 1150: a simplified invoice that goes over 3,000 eurosVeriFactu error 1150 rejects a simplified invoice (F2) above 3,000 euros. Why Odoo sends it as F2 and how to avoid it in Odoo 17, 18, 19 and 20 with our module.VeriFactu errors with foreign customers: 1239 and the IDOtro codesVeriFactu errors in the recipient block for customers outside Spain (1239, 1101, 1111, 1122, 1232…): what the AEAT requires and what Odoo sends with our module.VeriFactu errors with corrective invoices: TipoRectificativa, corrected and replaced invoicesVeriFactu errors on corrective and replacement invoices (1107, 1114 to 1119): when TipoRectificativa and ImporteRectificacion apply and how Odoo sends a credit note.
Checked in the module's source code (version 20.0) and the linked sources

Sources