Self-Billing and Third-Party Billing

The SIF used to issue invoices is the one required to comply with the regulation, whether it belongs to the business owner, the customer, or a third party.

In the case of invoices issued by third parties, it is actually the third party who is the taxpayer, so their own invoicing regulation applies.

Therefore, if the entity issuing invoices on behalf of another must follow Veri*Factu, the following situations may occur:

• The third party is also subject to Veri*Factu. This case can be handled by SDH.
• The third party is not subject to Veri*Factu, for example because they are in the Basque Country (TicketBAI) or Navarra (NaTicket). This case cannot be handled by SDH.