Gest Peritia
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Responsible declaration of the manufacturer of the invoicing software

Purpose of this declaration

This declaration is published in compliance with article 13 of Spanish Royal Decree 1007/2023, of 5 December, approving the Regulation that sets out the requirements to be met by computer or electronic systems and programs supporting the invoicing processes of businesses and professionals (the “SIF Regulation”), and of Order HAC/1177/2024, of 17 October, developing its technical, functional and content specifications.

It relates solely to the invoicing and accounting module built into Gest Peritia. The other features of the application (case files, deadlines, court writings, expert reports and calendar) fall outside the scope of the SIF Regulation.

Manufacturer details

Company name / owner: Tarraco App Lab, S.L.U. (being incorporated). “Gest Peritia” is a registered trade mark owned by it.

Registered address: C/ Pau Claris, 2 - 43005 Tarragona, Spain.

Website: https://gestperitia.com.

Email: privacidad@tarracoapplab.com.

Details of the invoicing computer system

Commercial name of the software: invoicing and accounting module built into Gest Peritia.

Software identifier code: GP-SIF (assigned by the manufacturer).

Category: invoicing computer system (SIF) built into a management application aimed at court-appointed experts and expert practices in Spain.

Version to which this declaration applies: 1.0.

Status of conformity: what is implemented today

The manufacturer responsibly declares that, in the version stated, the invoicing module of Gest Peritia already includes the following features required by the SIF Regulation:

  • Generation of a structured invoicing record for each invoice issued (creation record) and for each correction or cancellation.
  • Cryptographic chaining of the records by means of a SHA-256 hash calculated over the content of the record itself concatenated with the hash of the immediately preceding record, so that the records form an unbreakable chain that guarantees they cannot be altered and can be traced.
  • A separate hash chain per issuer: sequence and chaining are kept by organisation, because two owners cannot share a series or a chain.
  • Sequential numbering by means of counters that only move forward: an invoice number is never reused, not even when a record is deleted.
  • Integrity verification of the whole chain, which makes it possible to check at any time that no record has been altered and, if one has, to pinpoint exactly where the chain broke.
  • Records issued cannot be altered: a correction requires a corrective invoice to be issued with its own record, balanced to zero.
  • Retention and accessibility of the records, which the taxable person can export at any time.
  • Encryption in transit (TLS 1.2/1.3) and at rest (AES-256), with strict separation of each organisation's data and an audit log of operations.

Status of conformity: what is pending activation

The manufacturer also declares, with the same responsibility and for the sake of transparency towards the taxable person, that the following features are developed in their technical foundation but are NOT switched on in the current version:

Electronic submission of the invoicing records to the web service of the Spanish Tax Agency (AEAT) under the Verifactu scheme. Switching it on requires the taxable person's digital certificate and verification of the specifications in force at the time of launch.

Inclusion of the QR code and of the “VERI*FACTU” wording in the visible representation of the invoice, in accordance with Order HAC/1177/2024.

Accordingly, and until these features are switched on, the invoicing module of Gest Peritia must be regarded as compliant with the general invoicing regime preceding the SIF and technically ready for the transition, but not operating under the Verifactu scheme. This declaration will be updated when they are switched on, recording the version and the date.

Timetable of the obligation and the manufacturer's commitment

Following the postponements introduced by Royal Decree-Law 11/2024 and Royal Decree-Law 15/2025, the SIF Regulation becomes mandatory on the following dates: 1 January 2027 for legal persons required to keep commercial accounts, and 1 July 2027 for natural persons (self-employed) and entities without legal personality.

The manufacturer undertakes to switch on electronic submission to the AEAT and the representation with the QR code and the “VERI*FACTU” wording sufficiently in advance of those dates, so that no user of Gest Peritia is left in breach because of the software.

Obligations of the client (taxable person)

In order to operate under the Verifactu scheme once it is switched on, the taxable person must:

  • Hold their own digital certificate or Cl@ve system for submission to the AEAT.
  • Keep their tax details up to date in Gest Peritia (tax ID, company name, address, personal income tax and VAT regime, and invoicing series).
  • Diligently safeguard the credentials for accessing their account.
  • Periodically check the integrity of the chain of records and keep their own copies in accordance with tax and commercial law.

Manufacturer's liability and limitations

The manufacturer is answerable for the correct technical operation of the software in accordance with this declaration and with the rules in force. It is not answerable for decisions of the taxable person that depart from what the system indicates, such as manually modifying records, misusing the digital certificate or failing to submit records by voluntarily disconnecting the service.

Under the penalty regime of the SIF Regulation, the manufacturer answers for the conformity of the software and the taxable person answers for the proper use of the system.

Updates to this declaration

This declaration is published at this URL and is updated with each version of the software that affects SIF functionality, whenever the applicable legal regime changes, and whenever any inaccuracy requiring correction is detected.

The version history is kept available to the Tax Inspectorate and to any client who requests it.

Legal framework of reference

This declaration is issued under the following rules:

  • Act 11/2021, of 9 July, on measures to prevent and combat tax fraud.
  • Royal Decree 1007/2023, of 5 December, approving the Regulation on invoicing computer systems.
  • Order HAC/1177/2024, of 17 October, on technical, functional and content specifications.
  • Royal Decree-Law 11/2024 and Royal Decree-Law 15/2025, as regards the timetable of the obligation.
  • Act 58/2003, the General Tax Act, as regards the retention of records.
  • Regulation (EU) 2016/679 (GDPR) and Organic Act 3/2018 (LOPDGDD), as regards the processing of the personal data appearing in the records.

Governing version

This text is an English translation provided for convenience. In the event of any discrepancy between this version and the Spanish one, the Spanish version prevails, as it is the version drafted under the Spanish law that governs this declaration.

Last updated

July 2026. Document version: 1.0.