# VF-1108

Source: https://xmlvalid.com/rules/VF-1108

> El NIF del IDEmisorFactura debe ser el mismo que el NIF del ObligadoEmision (…, …).

- Level: error
- Rule sets: VERI*FACTU checks of the AEAT Validaciones 1.2.2 (8 April 2026)
- Context: `/*:RegFactuSistemaFacturacion/*:RegistroFactura/*:RegistroAlta`
- Test: `normalize-space(*:IDFactura/*:IDEmisorFactura) = $issuer`

> El NIF del IDEmisorFactura debe ser el mismo que el NIF del ObligadoEmision (…, …).

- Level: error
- Rule sets: VERI*FACTU checks of the AEAT Validaciones 1.2.2 (8 April 2026)
- Context: `/*:RegFactuSistemaFacturacion/*:RegistroFactura/*:RegistroAnulacion`
- Test: `normalize-space(*:IDFactura/*:IDEmisorFacturaAnulada) = $issuer`

In English: The NIF of the invoice's issuer (IDEmisorFactura, or IDEmisorFacturaAnulada in a cancellation) must be the NIF of the taxpayer in the header (ObligadoEmision).

## Why it fails

- The message is sent for one taxpayer, and a record in it is for an invoice another company issued.
- The NIF is written differently in the two places, with a space, a lower-case letter or the country prefix ES.

## How to fix it

- Send each taxpayer's records in a message of their own, with that taxpayer in Cabecera/ObligadoEmision, and write the NIF the same way in both places.

Validate a document against these rules: https://xmlvalid.com/validate