System Functionality

a) The system must be capable of maintaining records required to be retained or stored in accordance with the record keeping requirement 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 the sequence.

d) The system must be capable of maintaining records required to be retained or stored in accordance with 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.