The law specifies that you don't have to use "certified" software if you do your accounting outside of a software system. So they don't "make you" buy a compute

The law specifies that you don't have to use "certified" software if you do your accounting outside of a software system. So they don't "make you" buy a computer; but it is still ridiculous because of how hazy it is. For instance, as I mentioned in my message, if I use Excel for part of my accounting but do the final ledgers by hand, will I get fined if I get inspected? Additionally, the law says that any software has to be certified again for any new major version. But in the world of web software and continuous deployment, how does that work? It's kind of a software equivalent of the ship of Theseus - if my software ends up being completely refactored and rewritten over the years but doesn't change major version, do I need to get it re-certified or not? It's just nonsensical lawmaking done by people who don't understand tech at a fundamental level.