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V1042-26 13 May 2026 · SG de Tributos Criterion in force
IVA · sistemas informáticos de facturación

Including fictitious entities in production invoicing software violates Veri*factu

A software ERP developer asks whether it can keep fictitious companies for testing within its production systems. The DGT responds that this breaches the Veri*factu Regulation as it undermines the integrity and traceability of records.

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What is published here, applied to a company or a specific case. The first meeting is free.

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