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VF-1188

El NIF del bloque Tercero debe ser diferente al NIF del ObligadoEmision.

In English The third party's NIF (Tercero) must differ from the issuer's.

error: the document is invalid

What the rule checks

As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.

VERI*FACTU checks of the AEAT Validaciones 1.2.2 (8 April 2026)
Message

[1188] El NIF del bloque Tercero debe ser diferente al NIF del ObligadoEmision.

Context
/*:RegFactuSistemaFacturacion/*:RegistroFactura/*:RegistroAlta
Test
not(*:Tercero/*:NIF) or normalize-space(*:Tercero/*:NIF) != normalize-space(*:IDFactura/*:IDEmisorFactura)

Checked with VERI*FACTU invoice records