Responsible declaration
The Spanish declaration is the authoritative declaration subscribed by Negative Epsilon SL. This page is an English rendering for convenience.
1.a) Name of the invoicing system covered by this responsible declaration
FiscalRail.
1.b) Identifying product code
WH.
1.c) Full identifier of the specific version
Version 1.
1.d) Hardware and software components, their purpose and principal functions
FiscalRail is a software-as-a-service (SaaS) application that runs on a public cloud and provides a web dashboard and an API.
1.e) Whether the system was produced to operate exclusively as VERI*FACTU for regulatory purposes
Yes. For taxpayers subject to the regulation approved by Royal Decree 1007/2023, FiscalRail version 1 operates only in VERI*FACTU mode. It does not implement the alternative local-record-retention mode for those taxpayers.
1.f) Whether several taxpayers can use the system, or one user can use it to support several taxpayers
Yes. FiscalRail is multi-company and can serve several taxpayers. Data, series, installations and billing-record chains are segregated by account.
1.g) Signature types used for billing and event records when the system is not used as VERI*FACTU
Not applicable. FiscalRail version 1 operates exclusively as VERI*FACTU for taxpayers subject to the regulation.
1.h) Legal name of the system producer
Negative Epsilon SL.
1.i) Spanish tax identification number of the system producer
B02850360.
1.j) Full postal contact address of the system producer
Paseo de la Castellana 194, 28046 Madrid, Spain.
1.k) Declaration of conformity with the applicable rules
Negative Epsilon SL declares that FiscalRail version 1 complies with Article 29.2.j of Spanish General Taxation Law 58/2003 of 17 December; the invoicing-system and billing-record standardization regulation approved by Royal Decree 1007/2023 of 5 December; Order HAC/1177/2024 of 17 October; and the implementing specifications published at the AEAT electronic office.
1.l) Date and place where the responsible declaration was subscribed
16 August 2026. Madrid, Spain.
Legal basis
The Spanish declaration follows the content and order required by Article 15 of Order HAC/1177/2024. The AEAT also publishes official responsible-declaration examples.