General issues
We briefly describe the general aspects of the Billing Computer Systems and VERI*FACTU
Certification of computer systems.
The entities producing or manufacturing the computer system must certify, by means of a responsible declaration in writing and in a visible manner on the system and each version, that the computer system complies with the provisions of article 29.2.j) of Law 58/2003, General Tax Law (LGT), as well as with the provisions of this Regulation and the specifications that, in its development, have been approved by ministerial order.
The responsible declaration will include the data regarding the computer system that allows its identification and knowledge of its type, composition and functionalities, as well as knowledge of the characteristics of its installation. In addition, it will contain the identification and location data of the producer of the aforementioned computer system and the date and place where it is signed.
Any person required to issue invoices who uses a duly certified billing system will not be liable for its incorrect operation. Such responsibility will correspond to its manufacturer, in accordance with article 201 bis of the LGT.