Frequently asked questions (FAQ)

It is a specific process that, when applied to certain information (in this case, a record), generates a result with which it is possible to verify a posteriori that the content of what was signed corresponds to the signature made on it, as well as the authorship of what was signed, guaranteeing that no other author could have generated said signature, that is, it ensures that the author of the signature cannot repudiate what was signed.

No. SIF VERI*FACTU are not required to electronically sign the records generated. Only non-verifiable invoice issuing systems are required to electronically sign both the billing, registration and cancellation records, as well as the event records generated by them, in accordance with the specifications given in this regard.

Because they immediately send the billing records (RF) generated to the Tax Agency and this sending process includes authentication through a qualified electronic certificate, as well as secure transmission means, so, when sending in this way, it is considered that a basic signature of the RF is made and, therefore, it is not necessary to make the explicit electronic signature of the RF .

Although the SIF VERI*FACTU are not required to electronically sign the RFs they generate and send to the Tax Agency, if they wish, they can do so and send them electronically signed. Please note that, in the case of SIF VERI*FACTU , they are not required to generate event records (nor, therefore, to sign them).

Non-verifiable invoicing systems must electronically sign all types of records they generate, i.e., billing records (RF), registration and cancellation records, as well as event records.

The type of electronic signature to be used in all cases (billing, registration and cancellation records, and event records) will be XAdES Enveloped Signature . Both this and other details and examples of the electronic signature calculation procedure can be consulted in the document “Technical specifications for generating the electronic signature of billing records” and in the compressed file “ZIP: Annexes examples of signing billing records” that can be found on the developer website and on the electronic headquarters of the Tax Agency.

Together with the fingerprint and the rest of the signed data, the electronic signature allows us to know if the integrity and inalterability of the signed record has been maintained, guaranteeing the authorship of the signature on what was signed (that is, the non-repudiation of what was signed). For this reason, it also contributes to guaranteeing the integrity and unalterability of the chain of records, which is the way to implement the traceability requirement.

Non-verifiable invoice issuing systems must offer the possibility of quickly, easily and intuitively checking the electronic signature of the billing, registration and cancellation records, and of the generated event records that are available to them. The verification is carried out, in principle, at the request of the user of the non-verifiable invoice issuing system (it is not mandatory for it to be automatic or to be done periodically).

Please note that, as indicated in other FAQs, SIF VERI*FACTU are not required to sign the records and, therefore, to verify signatures.