Electronic Certificate
In order to comply with Verifactu, the billing or POS system must be equipped with a software that generates an XML file for each transaction, signs it with an electronic certificate and sends it to the Spanish National Tax Authority (AEAT).
The signature of the Verifactu Files is carried out in the SIGN ES API signing component.
Each invoice will be chained to the previous one and the digital signature guarantees that the information is not tampered with. For this, a digital certificate provided by a Qualified Trust Service Provider (eIDAS QTSP) is required.
SIGN ES API ensures that the chaining is always carried out independently for each taxpayer in the system.
Verifactu legislation allows the use of the following types of Electronic Certificates:
- Natural person or entity representative certificate
- Company or entity seal
- Self-employed certificate
According to the Verifactu legislation, the signature of XML files is optional for systems operating in Verifactu Mode, and mandatory in Non-Verifactu mode. Even though SIGN ES API operates in Verifactu Mode, it will electronically sign all XML files with a fiskaly-managed electronic certificate.
Why use fiskaly’s certificate?
At fiskaly, we've decided to use our own Electronic Certificate due to its multiple advantages:
- It is managed completely by fiskaly, so you don’t have to worry about expiration dates or renewal.
- The taxpayer does not have to provide its own private certificate.
- The signing and sending of the TicketBAI files can be done with the same certificate, because fiskaly is a social collaborator of the AEAT (Spanish Tax Authority).
Using fiskaly’s electronic certificate for the signer creation allows you to be compliant without any additional effort!
The input of an external certificate is not enabled for Verifactu territories.
Social collaboration agreement between fiskaly and the taxpayer
As part of the integration process, it is required to implement the endpoints corresponding to the generation and upload of the social collaboration agreement between fiskaly and the taxpayer. This is required for compliance with the Resolution of December 18th, 2024.
Through the Generate agreement endpoint, you will provide all the information needed for fiskaly to generate the agreement. As a successful response, you will obtain the PDF, which needs to be signed by the taxpayer.
Please make sure that the taxpayer signs the agreement with their Spanish Electronic Certificate. For companies, this will be the certificate of the legal representative, and for the self-employed, this will be the electronic certificate of the individual.
Once the document is digitally signed, SIGN ES requires that you provide it as a Base-64 encoded PDF document through the Upload signed agreement endpoint.