Compliance Statement

1.a) Name of the invoicing software system referred to in this compliance statement:

Invoo

1.b) Identifier code of the invoicing software system referred to in section a) of this compliance statement:

I1

1.c) Full identifier of the specific version of the invoicing software system referred to in this compliance statement:

1.0.0

1.d) Components, hardware and software, of the invoicing software system referred to in this compliance statement, together with a brief description of what the system does and its main functionalities:

This is solely a software product that allows users to issue and manage invoicing, accessible from any device with an internet connection, with no local installation, through a web browser compatible with standard operating systems. The product is designed to operate exclusively in online (cloud-based) mode, hosted on secure infrastructure managed by the producing entity, and accessed by the user through individual authentication. Access can be performed from different devices or users, with permission and role control, allowing collaboration between different profiles within a shared invoicing environment. The software offers the standard functionalities of this type of application: capturing invoicing information, issuing invoices, querying invoices, managing expenses, viewing statistics, and exporting invoicing data. The software allows independent management of multiple invoicing books within it, complying separately with the regulations mentioned in section 1.k) of this compliance statement for each one, as if, in practice, they were distinct invoicing software systems. Effective transmission of the invoicing records to the electronic seat of the Spanish Tax Agency (AEAT) is performed through the authorised gateway Verifacti, which acts as the technical third party responsible for the telematic transmission.

1.e) Indication of whether the invoicing software system referred to in this compliance statement has been produced in such a way that, for the purposes of complying with the Regulation, it can only operate exclusively as «VERI*FACTU»:

S - Yes

1.f) Indication of whether the invoicing software system referred to in this compliance statement allows use by several taxpayers, or by a single user to support invoicing for several taxpayers:

S - Yes

1.g) Types of signature used to sign invoicing records and event records when the invoicing software system referred to in this compliance statement is not used as «VERI*FACTU»:

Since this is an invoicing product that can only be used exclusively in «VERI*FACTU» mode, no explicit electronic signature of the generated invoicing records is performed, as the regulation considers them signed once they are correctly transmitted to the electronic services of the Tax Agency under proper authentication using the appropriate qualified electronic certificate.

1.h) Legal name of the producing entity of the invoicing software system referred to in this compliance statement:

Roques OÜ

1.i) Identification of the producing entity of the invoicing software system referred to in this compliance statement:

• Identification number: EE102944161
• Identification type: 02 – NIF IVA (EU VAT number / VATN / VAT Number).
• Country of issue: EE – Estonia.

1.j) Full postal contact address of the producing entity of the invoicing software system referred to in this compliance statement:

• Ahtri, 12.
• 15551 – Tallinn.
• Estonia.

1.k)

The producing entity of the invoicing software system referred to in this compliance statement declares that the said software system, in the version indicated herein, complies with the provisions of Article 29.2.j) of Law 58/2003 of 17 December (General Tax Law), the Regulation establishing the requirements that information systems and software supporting invoicing processes for entrepreneurs and professionals must adopt, and the standardisation of invoicing record formats, approved by Royal Decree 1007/2023 of 5 December, by Order HAC/1177/2024 of 17 October, and by the electronic seat of the Spanish Tax Agency for any specifications complementing the said Order.

1.l)

• Date on which the producing entity of this software system signs this compliance statement: 2 May 2026.
• Place where the producing entity of this software system signs this compliance statement: Tallinn – Estonia.

2.a) Other contact channels with the producing entity of the invoicing software system referred to in this compliance statement:

• Email: support@invoo.es

2.b) Internet addresses of the producing entity of the invoicing software system referred to in this compliance statement:

• Company website: https://invoo.es
• Information about this product on the company website: https://invoo.es/es/verifactu-declaracion-responsable
• Access to the history of compliance statements for versions of this product: https://invoo.es/es/verifactu-declaracion-responsable

2.c) The invoicing software system referred to in this compliance statement complies with the various technical and functional specifications contained in Order HAC/1177/2024 of 17 October, and on the electronic seat of the Spanish Tax Agency for any specifications complementing the said Order, in the following manner:

• Transactional database technology, which guarantees the consolidation of invoice issuance and the generation of the corresponding invoicing record into a single transactional unit, avoiding discrepancies and ensuring the integrity of the data sent to the AEAT.
• Invoice state control, which distinguishes between the «draft» state, in which all data can be modified, and the «finalised» state, in which, once the invoice has been issued and the AEAT has confirmed receipt, the fields related to invoicing and taxes are locked from editing, ensuring the immutability of the record.
• A specific Verifactu component, which isolates and centralises communication with the AEAT through the authorised gateway. This component periodically verifies the state of submitted records and allows assisted resubmission of records that have been rejected by the AEAT or whose submission remains pending due to temporary errors on its services.
• Permission and access control management, ensuring strict isolation per taxpayer: each user only accesses the invoicing of the organisation they belong to, in accordance with the traceability and control requirements of the system.