a) The system must be capable of maintaining records required to be retained or stored
in accordance with the record keeping requirement (point 3) in such a manner as will
allow their retrieval by reference either to the date or the transmission sequence number
of each message.

b) The system must be capable of reproducing on paper a record of any messages
transmitted or stored on the system.

c) The system must be capable of generating a sequential series of numbers unique
to each two trading partners who are engaged in the electronic exchange of messages.
Each message, as defined by the Regulation, from the sender must carry a unique
number, which must be verified by the recipient as the next logical number from the
sender. The system must have in-built safeguards to preclude the possibility of the
same number issuing twice or the omission of any particular number in sequence.

d) The system must be capable of maintaining records required to be retained or stored
in accordance with 3) the record keeping section

Required action for EDI tradefast user

The eircom net EDI tradefast service is designed with the appropriate functionality to
comply with all these requirements.

When the user of the eircom net EDI tradefast service transmits a document, as defined
by the Regulation to a trading partner they must print a copy of the transmitted invoice
showing the tax control message and the unique sequential number. This document
should be attached to the users internal document and stored by them in a way that
complies with the Regulation.