Does this 12 ft. 5V Crimp Galvanized Steel 29-Gauge Roof Panel have to be installed over plywood?

Furring strips will work.

The 12 ft. 5V Crimp Galvanized Steel 29-Gauge Roof Panel do not have to be installed over a solid decking. Furring strips will work. Please check with your local building codes for the proper spacing for your fasteners.