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A software developer asks whether various technical solutions for complying with Order HAC/1177/2024 (fingerprint verification, record navigation, clock control, and event logging) are in line with the regulations. The DGT clarifies that software producers must ensure their systems strictly comply with the integrity, traceability, and accessibility requirements set out in the RSIF and the Order.
Cuestión planteada 1. Alcance y contenido de los citados artículos cuando su redacción pueda dar lugar a distintas interpretaciones técnicas.
Los productores y comercializadores de sistemas informáticos de facturación deben poner a disposición sistemas que cumplan los requisitos técnicos del RSIF y la Orden HAC/1177/2024. El sistema debe garantizar la integridad, inalterabilidad, trazabilidad, accesibilidad y legibilidad de los registros. Para ello, debe permitir la comprobación bajo demanda de huellas, firmas y encadenamiento, así como el seguimiento de la secuencia de la cadena hacia adelante y hacia atrás. Asimismo, debe asegurar la exactitud de la fecha y hora con un margen de error máximo de un minuto.
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