Can I issue invoices as a third party?

Astuce

Dernière mise à jour le 2025-11-14.

According to Article 5 of the Royal Decree 1619/2012, invoices must always identify the professional or taxpayer responsible for the operation. However, the preparation and issuance of invoices may be delegated to a third party — such as an accountant or fiscal representative — if certain legal and technical requirements are fulfilled. There must be a prior written agreement between both parties.

SIGN ES API allows the issuance of invoices by a third party through an optional third_party taxpayer configuration. This functionality is** only available for Verifactu territories.**

In order to enable the user of SIGN ES API to issue invoices as a third party (on behalf of their clients), the information has to be provided upon creation of a Taxpayer as follows:

Taxpayer > issuer > legal_name, tax_number and address: Corresponds to the merchant actually responsible for issuing the invoice or carrying out the operation

Taxpayer > third_party > legal_name, tax_number and address: Corresponds to the third party who is issuing invoices on behalf of the taxpayer. 

When this information is provided, all invoices will be treated as issued by this third party.

When issuing invoices as a third party, please note that a specific social collaboration agreement needs to be signed between fiskaly and said third party, who is registered as well as a social collaborator of the AEAT. Please reach out to equipo@fiskaly.com for more information.