Declaracion Responsable
VeriFactu Software Compliance Declaration — RD 1007/2023
In compliance with Real Decreto 1007/2023 (VeriFactu), this declaration certifies that the LeyApp invoicing software meets the requirements for computerized billing systems established by the Spanish Tax Agency (AEAT). This declaration is made under the responsibility of the software manufacturer.
Software Identification
- Software name:
- LeyApp Invoicing Engine
- Manufacturer:
- LeyApp S.L.
- CIF:
- Pending company registration
- Version:
- 1.0.0
- Address:
- Barcelona, Spain
- Contact:
- legal@leyapp.es
Compliance Statement
The undersigned, acting as the manufacturer of the invoicing software identified above, hereby declares under their responsibility that said software complies with the requirements established in Real Decreto 1007/2023, of 19 December, which regulates the requirements that computerized billing systems must adopt. The software guarantees the integrity, conservation, accessibility, legibility, traceability, and inalterability of billing records, in accordance with Articles 8 through 12 of the regulation.
Anti-Tampering Measures
Cryptographic Hash Chain (SHA-256)
Every invoice record is linked to the previous invoice in its series via a SHA-256 cryptographic hash. The hash is computed from the invoice number, date, total amount, issuer tax ID, and the previous invoice's hash. This creates a tamper-evident chain where modifying any invoice would break all subsequent hashes.
Database Immutability Constraints
Core financial fields of invoice records (invoice number, amounts, tax rates, dates, issuer and recipient identifiers, and hash values) are protected by database triggers that prevent any modification or deletion. Only credit notes can reverse an invoice — the original record remains permanently unaltered.
Append-Only Audit Trail
Every invoice operation (creation, credit note issuance) is recorded in a dedicated, append-only audit log. Each entry includes the invoice identifier, action type, timestamp, actor identifier, and the cryptographic hash at the time of the event. This log cannot be modified or deleted.
AEAT Verification QR Code
Every invoice includes a QR code that encodes the official AEAT verification URL, allowing anyone to verify the invoice directly with the Spanish Tax Agency. The QR contains the issuer's tax ID, invoice number, date, and total amount.
Declaration
This responsible declaration is published in accordance with Article 33 of Real Decreto 1007/2023 and is available to the public at this permanent URL. The manufacturer commits to maintaining the software in compliance with the regulation and to updating this declaration if significant changes are made to the invoicing system.
Date of declaration: March 28, 2026
Signed by: LeyApp S.L. — Software Manufacturer