VERI*FACTU responsible declaration

Last updated: 2026-10-04

Responsible declaration (declaración responsable) of the producer of abacova's invoicing software, under article 29.2.j) of Spain's General Tax Law 58/2003, article 13 of the Regulation approved by Royal Decree 1007/2023 and article 15 of Order HAC/1177/2024.

The Spanish version is the binding version of this declaration. Versions in other languages are translations provided for convenience; in case of discrepancy, the Spanish text prevails.

1. Invoicing software

• System name: abacova — invoicing module
• System identifier (IdSistemaInformatico): AB
• Version: 1.0
• Components: an in-house web application (a Python/FastAPI server and a PostgreSQL database) deployed on cloud servers; the Stripe payment gateway collects the amounts but does not issue the invoices. No specific hardware is required.
• Mode: the system runs exclusively in VERI*FACTU mode: every issue or cancellation record is sent electronically to the Spanish Tax Agency (AEAT) as soon as it is created.
• Use by several taxpayers: no. The system only records the invoices the producer itself issues to its customers for abacova subscriptions. It never issues invoices on behalf of the app's users.
• Electronic signature of the records: not applicable in VERI*FACTU mode. The submissions to the AEAT are authenticated with the taxpayer's electronic certificate.

2. How the system meets the Regulation's requirements

• Integrity and inalterability: every invoice and every corrective invoice creates an issue record in the same operation that gives it its number; a cancelled invoice creates a cancellation record. Records are never modified or deleted: the database refuses any change or deletion, and corrections are made with new records.
• Traceability: each record carries the fingerprint (SHA-256) of the previous one, forming a single chain per taxpayer, which the system verifies end to end periodically.
• Retention and accessibility: the records are kept in the system's database and at the AEAT. The PDF invoice is generated once, when it is issued, and kept unchanged.
• Readability: every invoice carries the QR code with the URL of the AEAT's checking service and the legend "VERI*FACTU".
• Corrective invoices: numbered in their own series, with the correction type (R1, R4 or R5) and a reference to the corrected invoice.

3. Producer and declaration

• Producer: Ignacio Berenguer García, sole trader (autónomo) operating under the trade name abacova
• Tax ID (NIF): 07239146B
• Address: Calle de Ríos Rosas 42 - 28003 Madrid (Madrid) - Spain

The producer declares, under its responsibility, that the invoicing software described, in the version stated, complies with article 29.2.j) of General Tax Law 58/2003, Royal Decree 1007/2023 of 5 December, Order HAC/1177/2024 of 17 October and its technical specifications.

Signed in Madrid on 4 October 2026.

4. Version history

This declaration is reissued with a new version every time the invoicing software changes.