Glossary

An overview of the most relevant terms in the context of SIGN ES for Verifactu

Name	Description
Cancellation File	Is the XML File created when an invoice is cancelled.
Client	Abstraction that allows to identify a POS system, application and/or client that issues invoices.
Electronic Certificate	Digital certificate used for Verifactu XML signature and transmission. fiskaly’s SIGN ES uses an Entity Seal certificate provided by FNMT which is associated with each Taxpayer through a Social Collaboration agreement.
Non-Verifactu Mode	When the SIF does not transmit invoices in real time to the Spanish Tax Authority, it is said to work in “Non-Verifactu Mode”, requiring additional technical measures for the conservation of records, according to Art. 3, Ministerial Order HAC/1177/2024. In Non-Verifactu Mode, the transmission of files to the Spanish Tax Authority is only carried out under requirement, for example, in case of an audit event.
Registration File	Is the XML File created when a new invoice is issued.
Responsibility Declaration	Declaration from the producer of the SIF, indicating that it complies with the legal and technical requirements of the Verifactu Legislation.
Signing Device	Abstraction that contains the taxpayer's information, Verifactu software data and certificate used for signing and sending the files to the Tax Authority.
Veri*factu	Abbreviation from the Spanish “System for Issuing Verifiable Invoices”.
Verifactu Files	XML Files generated by a Verifactu SIF, which are signed with an electronic certificate and sent to the Spanish National Tax Authority (AEAT). They could be Registration or Cancellation files.
Verifactu Legislation	Refers to the Ministerial Order HAC/1177/2024 which establishes the legal and technical requirements for a SIF to operate in Verifactu and Non-Verifactu modes.
Verifactu Mode	When the SIF issues invoices in real time to the Spanish Tax Authority, it is said to work in “Verifactu Mode”, complying with the applicable technical regulations (Art. 3, Ministerial Order HAC/1177/2024).
Verifactu SIF	A Verifactu Billing System or SIF (from the Spanish: Sistema Informático de Facturación) is a PoS or billing system according to the Royal Decree 1007/2023. It guarantees the integrity, conservation, accessibility, legibility, traceability and inalterability of invoicing records, as well as having the capacity to transmit them to the tax authority.

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An overview of the most relevant terms in the context of SIGN ES for TicketBAI

Name	Description
Cancellation File	Is the XML File created when an invoice is cancelled.
Client	Abstraction that allows to identify a POS system, application and/or client that issues invoices.
Device Certificate	Digital certificate provided by Izenpe exclusively for TBAI use. It is associated to an invoicing device (POS, Computer, Server, Invoicing point, among others). Has to be registered and associated to the taxpayer's VAT Number (NIF)
Guarantor Software	Name given to an invoicing software or application that has been registered in the TicketBAI software list of the Basque Provinces.
Registration File	Is the XML File created when a new invoice is issued.
Signing Device	Abstraction that contains the taxpayer's information, TicketBAI software data and certificate used for signing and sending the files to the Tax Authority.
TBAI	Abbreviation of TicketBAI.
TBAI Files	XML Files generated by a TicketBAI guarantor software, which is signed by a digital certificate and sent to the corresponding Tax Authority. They could be Registration or Cancellation files.
TBAI Identifier	Name used to refer to the alphanumeric identification code that has to be included on the invoice.
TBAI License	Code provided by the Tax Authorities once the software is registered as a TicketBAI Guarantor Software. The license has to be provided when sending the XML Files.