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Sending XML Files

Verifactu compliance contemplates the creation of XML Files for the following cases:

  • Registration: XML file is created when a new invoice is issued.
  • Cancellation: XML file is created when an invoice is canceled, such as for transactions not carried out.
  • Event: XML file is created when certain processes are detected or performed by the system. This is not mandatory in Verifactu Mode and therefore not applicable to SIGN ES API.

All registration and cancellation operations are recorded by SIGN ES API and the XML files are created, signed and chained according to the technical specifications for Verifactu.

SIGN ES performs the sending automatically in Verifactu Mode to the Spanish Tax Authority (AEAT), when the legal address of the taxpayer issuing the invoices corresponds to the territories of SPAIN_OTHER (Mainland Spain), CANARY_ISLANDS, CEUTA and MELILLA.

The sending process of Verifactu files is carried out in the SIGN ES API Signing component. The Signing component synchronizes the state of Verifactu files from the SIGN ES server to the Spanish Tax Authority's server. This synchronization is implemented over the request/response model provided by the Spanish Tax Authority.

Response​

When a file is submitted, the systems of the Tax Authority automatically performs various validations, and the results of these checks are included in the response.

The ideal registration status is REGISTERED. SIGN ES helps to reduce rejections by ensuring that XML files are correctly structured and the data is formatted accurately through its validation processes.

However, if the invoice's registration status appears as REQUIRES_CORRECTION, it may be necessary to re-submit the file, provided that the Spanish invoicing regulations do not require issuing a CORRECTING invoice.

Re-sending of the invoices​​

Verifactu XML structures already consider the remedy process for invoices which have not been properly registered in the Tax Authority’s system. For this, SIGN ES enables the re-sending of invoices in the REQUIRES_CORRECTION, and REQUIRES_INSPECTION registration state via REMEDY invoices to Verifactu in the following cases:

  • files have been rejected
  • files have been accepted with errors but do NOT require a correction by law

The re-sending of invoices with a registration status of PENDING or STORED is not permitted. These invoices are either waiting for submission by SIGN ES or are stored because transmission to the tax authority is not necessary (for example, invoices issued through other systems, not through SIGN ES API, which are input in order to perform a correction or return later in time).

note

SIGN ES API performs validations that prevent rejection of the XML files when sending them to the Tax Authority.