Responsible Declaration of Compliance

I. Identification of the producer

Company name	PUNT360, SOCIEDAD LIMITADA
Tax ID (NIF)	B05642988

PUNT360, SOCIEDAD LIMITADA is the producer and developer of the invoicing software systems identified in section II of this declaration, for the purposes of Article 13 of the Regulation approved by Royal Decree 1007/2023.

II. Declared invoicing software systems

Cuadrio SaaS

System identifier	01
Version	1.0.0

Electronic invoicing software offered as a cloud service (SaaS), consisting of cloud server infrastructure, relational databases, and a web-based invoicing management application accessed by the user through a browser.

III. Description of the system components

The invoicing software systems identified in section II are made up of the following elements: (a) cloud server infrastructure and relational databases, where billing records are generated, chained by hash, and retained; and (b) the Cuadrio SaaS web invoicing management application, accessed through a browser, through which the user issues, reviews, and manages their invoices.

Modes and scope: the systems operate exclusively in VERI*FACTU mode (every record is sent to the AEAT; "VERI*FACTU only" = S), allow the invoicing of several taxpayers to be kept independently (multi-taxpayer = S) with one chain of records per taxpayer, and issue complete invoices (F1) and corrective invoices (R1 to R4). They do not issue simplified invoices.

IV. Responsible declaration

PUNT360, SOCIEDAD LIMITADA, with Tax ID (NIF) B05642988, as the producer and developer of the invoicing software systems "Cuadrio SaaS" identified in section II of this document, DECLARES UNDER ITS OWN RESPONSIBILITY:

1. That the invoicing software systems identified above comply with the provisions of Article 29.2.j) of Law 58/2003, General Tax Law, the Regulation approved by Royal Decree 1007/2023, of 5 December, and Order HAC/1177/2024, of 17 October.
2. That the said systems guarantee the integrity, conservation, accessibility, legibility, traceability, and inalterability of the billing records generated, without any interpolation, omission, or alteration not permitted under applicable law.
3. That the systems generate billing records, and cancellation records where applicable, through the VERI*FACTU system, chaining them together by hash and, where applicable, electronically signing them, in accordance with the technical specifications published by the Spanish Tax Agency (Agencia Estatal de Administración Tributaria).
4. That the systems do not incorporate, and have not been and will not be permitted to incorporate, functionalities, programs, applications, or devices capable of altering, omitting, or manipulating billing records, nor do they allow the keeping of accounting records, invoicing, or management processes other than those required by law that could support double invoicing, as prohibited under Article 201 bis of Law 58/2003, General Tax Law.
5. That this declaration is issued in accordance with Article 13 of the Regulation approved by Royal Decree 1007/2023 and is kept accessible both from within the software itself and on the producer's website, and may be consulted at any time by users and by the Tax Administration.

V. Applicable legislation

Article 29.2.j) and Article 201 bis of Law 58/2003, of 17 December, General Tax Law; Law 11/2021, of 9 July, on measures to prevent and combat tax fraud; Royal Decree 1007/2023, of 5 December, approving the Regulation on the requirements applicable to computer systems and software supporting invoicing processes; Order HAC/1177/2024, of 17 October, developing the technical, functional, and content characteristics of the VERI*FACTU system.

VI. Issuance of this declaration

Place of issuance	To be completed by the producer
Date of issuance	To be completed by the producer