SPECIAL CONDITIONS FOR THE FINANCE, INVOICING AND VERI*FACTU SUBMISSION MODULE

Version: 1.0

Effective date: 26/06/2026

Service owner: HORARA CONTROL S.L.U. (hereinafter, “horara”)

Customer: the natural or legal person who contracts and uses horara's Finance module.

These Special Conditions govern access, activation and use of the Finance, Invoicing and VERI*FACTU Submission module integrated into the horara platform.

These Conditions supplement the General Conditions of horara's contracting, the Privacy Policy, the data processor contract, where applicable, and any other contractual documents accepted by the Customer.

In case of contradiction between these Special Conditions and horara's General Conditions, these Special Conditions shall prevail only with respect to the use of the Finance, Invoicing and VERI*FACTU Submission module.

1. Module scope

The Finance module allows the Customer, among other functions available at any given time:

configure its fiscal and billing data;
create budgets, drafts, proformas and invoices;
issue ordinary, simplified, corrective, replacement or cancellation invoices where appropriate;
generate billing records required by the regulations applicable to invoicing software systems;
generate the technical elements associated with such records, including, where appropriate, fingerprint/hash, chaining, QR code and other required data;
submit to the State Tax Authority the files containing billing records generated by invoice issuing systems, provided the Customer has granted sufficient representation to horara and the applicable technical and legal requirements are met.

horara will provide the module as an invoicing software system designed to facilitate the Customer's compliance with formal billing obligations. However, unless expressly contracted for an additional service, horara does not provide tax, accounting, legal or tax advice services.

2. Service nature

The Customer acknowledges that the Finance module is a technological tool to support billing and that ultimate responsibility for:

the reality of invoiced operations;
the accuracy of the data entered;
the appropriateness of issuing an invoice;
the applicable tax regime;
the tax rates, withholdings, exemptions or surcharges applied;
the numbering, series and dates of invoices;
the correct declaration, settlement and compliance with its tax obligations;

rests exclusively with the Customer.

horara does not replace the Customer's tax, accounting or legal adviser. The Customer should consult with its advisers on any questions regarding the tax treatment of its operations, billing obligations, special regimes, tax application, corrections, cancellations or document retention.

3. Module activation

To activate the Finance module with VERI*FACTU submission functionality, the Customer must complete the sign-up process established by horara, which may include, among other requirements:

full identification of the Customer;
NIF, business name or full name, tax address and census data;
identification of the legal representative or authorized person;
configuration of invoice series;
configuration of taxes, withholdings and applicable regimes;
acceptance of these Special Conditions;
signing the representation document required for the submission of billing records on behalf of the Customer;
internal validation by horara.

horara may refuse, suspend or delay module activation if the data provided is incomplete, contradictory, not verifiable, or if the necessary documentation has not been received.

4. Representation for the submission of billing records

When the Customer requests that horara submit to the State Tax Authority the files containing billing records generated through the module, the Customer must grant horara sufficient representation through the standardized document or valid document as appropriate.

Acceptance of these Special Conditions does not replace the representation document required to act before the Tax Authority. Both actions are necessary:

Acceptance of these Conditions: regulates the Customer-horara contractual relationship.

Signature of the Representation Annex: allows horara to submit records on behalf of the Customer to the Tax Authority.

horara will not activate the submission of billing records on behalf of the Customer until it has received, validated and filed the corresponding representation document.

The Customer declares that the person signing the representation document has sufficient authority to act on behalf of the Customer. If such person lacks sufficient authority, the Customer shall be responsible for any damages, penalties, losses, costs or claims that may arise.

5. Scope of representation granted

The representation granted to horara is limited exclusively to the electronic submission of files containing billing records generated by invoice issuing systems to the Electronic Office of the Tax Authority.

Such representation does not make horara a general representative of the Customer before the Tax Administration, nor does it authorize horara to:

submit the Customer's periodic tax declarations, unless there is a specific different agreement;
receive tax notifications on behalf of the Customer;
respond to tax inquiries;
file appeals or complaints;
modify the Customer's census data;
act as a tax, accounting or legal adviser to the Customer;
carry out tax actions other than those expressly authorized.

6. Use of horara's electronic certificate

When horara acts as a social collaborator or authorized representative, the submission of billing records may be carried out using electronic certificates of horara or of persons authorized in accordance with the procedures enabled by the Tax Authority.

The Customer will not have to provide horara with its electronic certificate unless, in exceptional cases, a different model is expressly agreed. horara does not recommend, as a general rule, that the Customer provide its private electronic certificate, for reasons of security, traceability and responsibility.

7. Customer declarations

Upon activation and use of the Finance module, the Customer declares and warrants that:

the fiscal data entered in horara are truthful, complete, up-to-date and correspond to the actual taxable entity;
it has sufficient legal capacity to issue the invoices generated from the module;
the user person who activates the module and accepts these Conditions has sufficient authority to do so;
the person signing the representation document has sufficient power to grant such representation;
the invoiced operations are real and correspond to deliveries of goods or provision of services actually performed or due;
it will review the data of each invoice before issuing it definitively;
it will not use the module to create false, duplicate, simulated, manipulated or non-compliant invoices;
it will immediately notify horara of any relevant error, revocation of representation, census change, NIF change, fiscal address change, corporate modification or incident that may affect the use of the module.

8. Drafts, proformas and issued invoices

The module may allow the creation of drafts, budgets or proforma invoices. Such documents shall have a preparatory or commercial nature and shall not necessarily constitute an invoice issued for tax purposes.

The definitive issuance of an invoice shall occur when the Customer executes the issuance or final confirmation action provided for in the module.

Once an invoice has been issued definitively, the Customer acknowledges that billing records and other technical elements required by applicable regulations may be generated. From that moment, the invoice may not be modified freely as if it were a draft.

Any subsequent correction must be made through the legally and technically enabled mechanisms, such as corrective invoice, cancellation, correction or subsequent record as appropriate under the circumstances.

9. Invoice numbering, series and blocking

The Customer shall be responsible for correctly configuring its invoice series.

horara may prevent or limit the modification of invoices already issued, series, dates, amounts, recipients or other fiscally relevant data when such modification could affect the integrity, traceability, numbering, chaining or retention of billing records.

The Customer accepts that certain actions may be blocked or conditioned to preserve the system's regulatory compliance.

10. Submission of records to the Tax Authority

When the VERI*FACTU submission functionality is activated for the Customer, horara shall submit the billing records generated by the system to the Tax Authority, in accordance with applicable regulations and the technical specifications in force.

The Customer accepts that such submission may require:

connection with the Electronic Office of the Tax Authority;
data validation by the Tax Authority's services;
receipt of responses, errors, rejections or warnings;
automatic or manual retries in case of incidents;
storage of technical evidence of submission, receipt and response.

horara may display to the Customer the status of each record or invoice, including, among others:

Pending submission
Submitted
Accepted
Accepted with errors or warnings
Rejected
Pending correction
Technical incident

The Customer must address and correct, where applicable, errors or rejections arising from incorrect, incomplete or inconsistent data.

11. Incidents, errors and rejections

The Customer acknowledges that the submission of records may be affected by:

temporary unavailability of the Electronic Office of the Tax Authority;
errors in the Customer's fiscal data or that of its recipients;
connectivity issues;
technical or regulatory changes;
incidents in electronic certificates;
interruptions of third-party services;
actions by the Customer itself or its users.

horara will make reasonable efforts to detect incidents, record errors and facilitate their correction, but shall not be responsible for delays, rejections or incidents attributable to the Customer, the Tax Authority, third-party providers, force majeure or data entered incorrectly by the Customer.

12. horara's obligations

horara commits to:

provide the Finance module with professional diligence;
maintain, where required, the responsible statement of the invoicing software system corresponding to the version used;
make available to the Customer relevant information on the system version and its responsible statement where appropriate;
apply reasonable technical and organizational security measures;
preserve technical evidence of issuance and submission as necessary to provide the service;
submit billing records on behalf of the Customer when there is valid representation, the service is active and no suspension cause concurs;
notify the Customer of relevant incidents detected regarding the submission of records;
adapt the module when necessary due to legal or technical changes, within reasonable limits and according to horara's development schedule.

13. Customer obligations

The Customer commits to:

use the module lawfully, diligently and in accordance with applicable regulations;
enter accurate, complete and up-to-date data;
review invoices before issuing them definitively;
not manipulate, alter or attempt to circumvent control, traceability, blocking, numbering, hash, QR or submission mechanisms;
not create false, simulated or unsupported invoices;
safeguard its access credentials to horara;
assign appropriate user permissions within its organization;
communicate without delay any error or misuse detected;
retain the supporting documentation for its operations;
fulfill its tax, accounting and commercial obligations;
maintain valid representation to horara as long as it wants horara to submit records on its behalf.

14. Authorized users and traceability

The Customer shall be responsible for the users it creates or authorizes within its horara account.

horara may record activity evidence related to the Finance module, including user, date, time, action performed, data modified, invoice issuance, record generation, acceptance of conditions, document signing or upload, submission to the Tax Authority and responses received.

Such traceability may be used for security, support, audit, regulatory compliance, incident resolution and accreditation of actions taken purposes.

15. Revocation of representation

The Customer may revoke the representation granted to horara in accordance with the procedures enabled by horara or by applicable regulations.

The revocation shall take effect with respect to new submissions from the moment horara can reasonably process it.

The revocation shall not affect:

records already submitted;
invoices already issued;
conservation obligations;
technical evidence generated;
accrued amounts for the service;
liabilities arising from actions prior to revocation.

Once representation is revoked, horara may block the issuance or submission of new invoices through the module when such submission is necessary for the system's proper functioning or regulatory compliance.

16. Retention, export and access to information

horara shall retain the data and evidence associated with the module for the periods necessary to provide the service, comply with legal obligations, meet liabilities and enable the traceability of operations.

The Customer may request or download, in the formats available at any given time, the information associated with its invoices, records and evidence, without prejudice to the technical, legal or contractual limitations applicable.

The Customer's cancellation or module deactivation will not automatically delete records that horara must retain by legal, contractual, technical, security or defense obligation against claims.

17. Protection of personal data

The use of the module may involve the processing of personal data of the Customer, its representatives, employees, users, end customers, suppliers or third-party invoice recipients.

horara shall process such data in accordance with the General Data Protection Regulation, the Organic Law on Personal Data Protection and Digital Rights Guarantee, horara's Privacy Policy and, where applicable, the data processor contract executed between the parties.

The Customer guarantees that it has sufficient legal basis to enter into horara the personal data of third parties included in invoices, budgets, customers, suppliers or associated documents.

The Customer shall be responsible for informing its own customers, employees, suppliers or third parties where appropriate, and for complying with the obligations corresponding to it as the data controller.

18. Security

horara shall apply reasonable technical and organizational measures to protect the module, the data processed, the evidence and communications with the Tax Authority.

The Customer acknowledges that no computer system is absolutely immune to security incidents. The Customer should cooperate with horara in the prevention, detection and mitigation of any misuse, unauthorized access or incident affecting the module.

The Customer shall be responsible for maintaining the confidentiality of its credentials, correctly configuring internal permissions and avoiding the sharing of user accounts.

19. Service limitations

horara does not guarantee that the module is suitable for all tax regimes, territories, sectors, special operations or particular needs of the Customer.

The module may not be available or suitable for certain cases, including, by way of example:

Customers under regimes or systems not supported by horara;
operations subject to specific regional or territorial regulations not covered by the module;
obligations of SII, SILICIE or other obligations distinct from the submission of billing records, unless expressly contracted or activated;
highly specialized or sectoral invoicing;
cases requiring individualized tax advice.

The Customer should verify with its advisers whether the module fits its specific fiscal situation before using it to issue invoices.

20. Regulatory and technical changes

The Customer acknowledges that invoicing regulations, the technical requirements of invoicing software systems and the specifications of the Tax Authority may be modified.

horara may update, modify, limit, suspend or adapt the module to adjust to legal, technical, security, operational or administrative criterion changes.

When such changes are relevant, horara shall endeavor to inform the Customer with reasonable advance notice, unless urgency, security, regulations or Tax Administration instructions require immediate action.

21. Pricing and economic conditions

The use of the Finance module may be subject to specific fees, usage limits, plans, consumption or additional charges, according to the commercial conditions in force at each moment.

horara shall inform the Customer of the applicable fees before module activation or contracting, without prejudice to price updates provided for in the General Conditions or in the accepted commercial offer.

22. Suspension or blocking of the module

horara may suspend, block or limit the use of the module, in whole or in part, when any of the following circumstances occur:

non-payment;
absence, expiration, revocation or invalidity of the representation granted;
incomplete, false or inconsistent fiscal data;
fraudulent, abusive or non-compliant use;
attempt to manipulate records, invoices, numbering, traceability or evidence;
legal, administrative or judicial requirement;
risk to the security, integrity or functioning of the system;
loss or suspension of the status of social collaborator, where it affects the submission of records;
technical or legal impossibility to continue providing the service.

Suspension shall not exempt the Customer from payment of accrued amounts or from its tax, accounting or legal obligations.

23. Liability

horara shall be liable to the Customer for the provision of the module in accordance with applicable regulations and the accepted contractual conditions, within the limits established in horara's General Conditions.

horara shall not be liable for:

errors arising from data entered by the Customer;
invoices issued on non-existent, incorrect or poorly characterized operations;
tax, accounting or legal decisions adopted by the Customer;
penalties arising from breaches attributable to the Customer;
unavailability or errors in the Tax Authority's services;
failures of external providers not attributable to horara;
misuse of credentials by Customer users;
revocation, absence or insufficiency of representation;
breaches arising from the Customer's refusal or delay in correcting errors.

Nothing in these Conditions shall limit the liability that cannot be limited under applicable law.

24. Module deactivation

The Customer may request the deactivation of the module according to the procedure established by horara.

Module deactivation shall not imply the immediate deletion of invoices, records, evidence or documents that horara must retain by legal obligation, contractual compliance, security, support, audit or defense against claims.

Before deactivation, the Customer should download or request the export of the information it needs to retain, without prejudice to the functions available at each moment.

25. Relationship with the Tax Authority

The Customer acknowledges that horara is not part of the Tax Authority nor does it act as a Public Administration.

horara acts, where appropriate, as a social collaborator or authorized representative to submit certain files or records on behalf of the Customer, within the scope of the representation granted and applicable regulations.

The acceptance or receipt of records by the Tax Authority does not necessarily imply that the Customer's invoices, operations, taxes, declarations or settlements are correct from a fiscal point of view.

26. Modification of these Conditions

horara may modify these Special Conditions when necessary due to legal, technical, operational, security, commercial or functional changes.

horara shall communicate relevant modifications to the Customer with reasonable advance notice where possible.

The continued use of the module after the new conditions come into force shall imply its acceptance, without prejudice to the rights corresponding to the Customer under applicable regulations.

When modification is necessary to comply with mandatory regulations, Tax Authority technical requirements or security requirements, horara may apply it immediately.

27. Regulatory prevalence

In case of contradiction between these Conditions and tax law, invoicing law, administrative law, data protection law or any other applicable mandatory regulation, the applicable regulations shall prevail.

These Conditions do not modify, expand or replace the representation document signed by the Customer for the submission of billing records to the Tax Authority.

28. Acceptance

The Customer declares that it has read, understood and accepted these Special Conditions before activating the Finance module.

Acceptance may be made by electronic signature, acceptance within the platform, online contracting, handwritten signature, express acceptance by email or other means that allows the acceptor's identity, acceptance date and accepted version to be proven.

horara may retain evidence of acceptance, including user, date, time, IP address, version of the accepted document and other technical data necessary to prove acceptance.