VERI*FACTU ComplianceDeclaración Responsable

Responsible Declaration by the Producer of the Invoicing System

In accordance with Article 13 of Real Decreto 1007/2023 of 5 December (Reglamento que establece los requisitos de los sistemas informáticos de facturación, RRSIF), as amended by Real Decreto 254/2025, and Orden HAC/1177/2024,

ARTSOFT SIEM, S.L.U., NIF B56742752, with registered office at Calle Xabia, Núm. 9, Planta 5, Puerta 10, 46010 València (Valencia), Spain, registered with the Registro Mercantil de Valencia (Tomo 11428, Libro 8706, Folio 186, Sección 8, Hoja V-214985, Inscripción 1ª),

declares under its own responsibility that the invoicing system:

• System name: Reglapp Invoicing
• Version: 1.0
• Identification of components: the Reglapp platform (invoicing module) using the certified technology component Verifacti, developed by Bilbabit S.L. (NIF B75777847), for the generation of invoicing records and their transmission to the AEAT
• Operating mode: VERI*FACTU — transmission of invoicing records to the electronic receiving service of the Tax Agency (AEAT) at the moment they are created

complies with the requirements of Article 29.2.j) of Law 58/2003 (Ley General Tributaria), Real Decreto 1007/2023 and Orden HAC/1177/2024, including: the integrity, immutability, accessibility, legibility, traceability and inalterability of invoicing records; the generation of a record for each invoice with a cryptographic chain ("huella" / hash); the inclusion of a QR code on invoices; and the transmission of records to the AEAT in VERI*FACTU mode.

Date of this declaration: 17.07.2026.