Fiscal subject related
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More precisely, computer systems must have the ability to send the billing/selling records to the Tax administration in real-time and continuously. The submission of the information will allow the creation of the so-called "verifiable invoice issuance systems" or "VERI*FACTU systems", which will allow the configuration of certain record books in the electronic headquarters of the AEAT (TA) and the verification of the invoice/receipt by the sender and recipient
Once the billing data is registered, they must be protected against any action that compromises the accuracy, authenticity and completeness of the data stored, so that none of the data recorded may be altered, neither by the computer system itself nor by the user or by any external computer or electronic device, system or program. Of course, it is not allowed to perform any deletion, addition or modification of the original billing record- all the registered data must be correctly dated, indicating the moment in which the registration is made. Also, it is important to mention is that billing records must be chained in such a way that their trace can be verified by following their creation sequence from the first to the last computer system must provide functionalities that allow the monitoring of the registered data clearly and reliably.
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