Fiscal representation

Presenter versus issuer

A presenter/operator may submit for more than one issuer when the relevant certificate identity and legally recognized authorization permit it. Each issuer requires its own applicable jurisdiction/procedure authorization; one company’s approval does not transfer to another.

• The certificate identifies the certificate holder; the certificate common name alone may not be the taxpayer identifier.
• Issuer NIF and legal name remain those of the actual invoice issuer.
• A certificate reference identifies secret material resolved by the Worker; private key and password are not persisted in tenant fiscal records.
• A database status of Approved is an internal review state, not conclusive proof of acceptance by an authority.

Before external use

Confirm the certificate scope, representative capacity, required signed authorization, authority procedure, validity period, revocation status, and legal review before enabling a real destination. If evidence is insufficient, fail closed.