Terms and conditions

These general terms (the "Terms") govern the contracting and use of the Verifactu service, provided by C2Developers S.I. through the portal app-verifactu.c2developers.com and its REST API. Contracting the service implies express and unconditional acceptance of these Terms, together with the Legal Notice and the Privacy Policy published on the Website.

The client declares to have sufficient legal capacity to contract and, where acting on behalf of a legal entity, to have sufficient powers to bind it. C2Developers S.I. may amend these Terms; amendments will be notified with reasonable advance notice and will take effect on the date stated.

On the one hand, the provider: C2Developers S.I., tax ID J71554372, with registered office at Calle de la Cultura 5-7, 31010 Barañáin (Navarre, Spain), contact e-mail [email protected].

On the other hand, the client: the natural or legal person registering on the portal and accepting these Terms. The client is responsible for the accuracy of the data supplied and for safeguarding their credentials (e-mail, password and, where applicable, API keys).

SaaS service for the submission of invoicing records to the AEAT in compliance with Royal Decree 1007/2023 and the regulation governing Computerised Invoicing Systems (SIF). The service includes ingesting invoice data via API, hash-chaining with SHA-256, electronic signing with a representative certificate, transmission to the AEAT and notification of the result back to the client.

The client's own accounting and tax obligations beyond the technical submission of the record fall outside the scope of the service: responsibility for the substantive content of each invoice lies with the issuer.

The service includes one free live invoice per new client, intended to allow the integration and end-to-end flow to be verified. From the second successfully issued invoice onwards, continued use of the service requires an active subscription in the applicable plan.

If the client does not subscribe, the service will stop accepting new submissions for that issuer; records already submitted to the AEAT remain unaffected.

The service is billed per active issuing tax ID per month, VAT excluded. The unit price per NIF decreases with volume, according to the following curve:

• 1 issuing NIF: €9.99/month
• 10 NIFs: €9.28/NIF/month (€92.80/month)
• 25 NIFs: €8.05/NIF/month
• 50 NIFs: €6.03/NIF/month
• 100 NIFs: €1.99/NIF/month (€199.00/month)
• More than 100 NIFs: custom pricing on request (Platform plan)

The price per NIF is computed linearly between €9.99 (1 NIF) and €1.99 (100 NIFs) based on the total number of active issuing NIFs in the account on the first day of the period. Each plan includes 3,000 invoices per NIF per month; excess usage is billed at €2 per additional 1,000 invoices.

Before issuing the second real invoice, the client must activate a subscription through the integrated payment gateway. The first real invoice is free as a trial.

The fee accrues on the first day of each monthly period and is billed in advance. Renewal is automatic unless previously cancelled. The annual plan applies a 10% discount on the total monthly fee (prepaid).

C2Developers S.I. may revise prices with a minimum of thirty (30) days’ notice. If the client does not accept the new rate, they may cancel the subscription before it takes effect at no penalty.

Non-payment entitles C2Developers S.I. to suspend the service after notice, without prejudice to amounts already accrued.

No minimum term. The client may cancel the subscription at any time from the portal or by written notice to [email protected]. Cancellation takes effect at the end of the monthly period already invoiced; partial monthly amounts are not refunded except where required by law.

After cancellation, records already submitted to the AEAT are retained for the four-year legal period. Portal access ends with the last billed period.

Where the client is a consumer under Royal Legislative Decree 1/2007, they have fourteen (14) calendar days from sign-up to withdraw from the contract without penalty or having to give a reason. Withdrawal must be notified in writing to [email protected].

If the client has expressly requested that the service start during the withdrawal period and the service has actually been supplied, the client shall pay the proportional amount for the service rendered up to the date of withdrawal.

To enable C2Developers S.I. to submit invoicing records on the client's behalf, the client shall grant, through the AEAT electronic office, the corresponding e-government authorisation (general authorisation for the submission of informative returns, or the specific procedure enabled by the AEAT for the submission of Verifactu records), or alternatively authorise the use of its own representative certificate.

The authorisation is limited to the technical submission of invoicing records; it does not entitle C2Developers S.I. to receive notifications, file self-assessments or perform any other procedure. The client may revoke the authorisation at any time from the AEAT electronic office.

The client undertakes to:

• Provide accurate, complete and up-to-date data.
• Safeguard credentials and API keys, and immediately notify any suspected misuse.
• Use the service in accordance with applicable law, including tax and data protection rules.
• Refrain from load testing, reverse engineering or intrusion attempts on the infrastructure.
• Pay the agreed fees on time.

C2Developers S.I. will apply the professional diligence required to provide the service. Liability is limited to direct, duly evidenced damages, capped at the amount of fees paid by the client in the twelve months preceding the event. Loss of profit, loss of opportunity and any indirect damages are excluded.

C2Developers S.I. is not liable for incidents attributable to the AEAT or its electronic services, errors in data supplied by the client, or events of force majeure.

The processing of personal data is governed by the Privacy Policy published on the Website. In the client–C2Developers relationship, C2Developers S.I. acts as a data processor in respect of the personal data contained in the client's invoicing records, in accordance with Art. 28 GDPR and the controller's (client's) documented instructions.

Data is processed only to provide the service, is not shared with third parties other than the AEAT, and is retained for the four-year legal period.

C2Developers S.I. may introduce technical changes or improvements to align the service with regulation, the AEAT's official schemas or technical developments. Where such changes require action by the client (for example, an integration update), they will be notified with reasonable advance notice through the portal or by e-mail.

Spanish law. The Courts of Pamplona, unless mandatory consumer law provides otherwise in favour of a consumer client.