buscar

Technology Update
Our present is the best guarantee for the future

Ticket Bai Spain’s New Invoicing and Tax Compliance System

02/09/2021

The three regional tax authorities and the Basque government have embarked on a shared project to fight tax fraud through the implementation of TICKET BAI. This Project revolves around a set of new technical and legal obligations that will directly impact how businesses create invoices.

This initiative intends to establish more control and visibility into companies’ turnover and business activities, particularly those in the B2C sector.

Table of Contents

  • Ticket BAI –TBAI a New Invoicing System for Tax Audits 1
  • What is Ticket BAI?
  • Who is Impacted by Ticket BAI?
  • What Operations Should be generated Under the Ticket BAI Standards?
  • When Will Ticket BAI Compliance Become Mandatory?
  • Data the File Must Contain
  • How Will Ticket BAI Affect the Electronic Invoice?
  • Compliance Requirements for the New Ticket BAI System
  • EDIWIN  Warrented Ticket BAI Software

 

What is Ticket BAI?

TicketBAI also called TBAI is the new invoice reporting model created and shared by the three Basque provincial councils (Álava, Vizcaya y Guipúzcoa) and the Basque Government.

According to the Basque Government’s Department of Economy and Taxation the TBAI’s main goal is to “guarantee the declaration of all sales operations conducted by persons or entities that perform economic activities”. Despite it being a common project Ticket BAI is adapted to each provincial council’s laws, meaning that its implementation differs depending on the provincial council tax payers must report too.

Generally, as of the compliance deadline all sales must generate a file with tax information which must be submitted to the corresponding provincial council’s tax authority. Each sale must also generate an invoice with the TBAI code and TBAI QR code based on the reported file. The invoice must also include enough information so that final clients can cross reference the invoice to ensure them of its correct issuance.

 

Who is Impacted by Ticket BAI?

All physical and legal persons who perform economic activities in one of the three provincial councils comprising the Basque government who are subject to the IPRF or corporate tax.

 

What Operations Should be Generated Under the Ticket BAI Standards?

TicketBAI affects all invoices, whether they are simple or full invoices, electronic or paper, as well as receipts issued when there is no obligation to do so.

 

When Will Ticket BAI Compliance Become Mandatory?

Ticket BAI is in different stages of development in each provincial council. Guipúzcoa and Vizcaya have already published technical requisites and implementation timelines. Álava has published its implementation date and will publish the regulation in 2021.

 

Álava

Has communicated  that it will incorporate itself to the TicketBAI system gradually. The initiative will be implemented by groups as of 2022.

  • January 1st: voluntary use.
  • April 1st: consultancies.
  • July 1st: professional activities and pharmacies.
  • October 1st: the rest of the taxpayers.

Guipúzcoa

Gipuzkoa has released a compliance timeline. The Ticket BAI test environment has been online since October enabling companies to begin testing.

2021 : Voluntary adoption period

2022: Mandatory sectorial compliance begins:

  • January 1st: tax management professionals.
  • May 1st: Companies in the B2C sector and HORECA.
  • December 1st: Factories, B2B, telecommunications, Finance and the arts.

 

Vizcaya

The Vizcaya provincial tax agency has decided to implement the Ticket BAI on a voluntary basis as of January 1st 2022 and on a mandatory basis as of January 1st 2024. 

In Vizcaya the Ticket BAI system is part of the BATUZ project which includes other more expansive measures to curb tax fraud and to improve taxpayer compliance.

 

BATUZ a tax Audit strategy estrategia de control fiscal 

The BATUZ project is composed of three initiatives: por 3 iniciativas:

Economic Operations Registry Books (LROE)

The Economic Operations Registry Books – LROE are a tax declaration mechanism intended to reduce tax fraud related to companies’ economic operations.

As of January 2024, the declaration of LROEs must be conducted electronically and through the new TicketBAI invoicing system. For more LROE information Click Here

 

How Does Ticket BAI Work?

The Ticket BAI system creates a digital chain with issued invoices which are electronically signed. This method of declarations guarantees authenticity, integrity, and the non-repudiation of digital registries by impeding the deletion or manipulation of electronic invoices once they have been issued through a point of sale system (POS), personal computer, advanced vending machine, advanced scale, tablet or mobile phone.

Every time a sales operation is conducted an XML-TBAI file must be generated, signed and sent to the corresponding provincial council’s tax authority. The company must generate an invoice with the TicketBAI ID, the TBAI QR and sufficient information for the final client to prove that the invoice is correct.

One must consider the technical requisites and time limits for the issuance of information to each provincial tax authority.

 

Álava

Currently there has been no publication of the technical requirements. However, the provincial council’s website has stated that the TBAI files will be sent to Alava’s provincial council’s tax authority at the moment the invoice is created, meaning that the reporting will be online and in real time.

 

Guipúzcoa

The provincial council’s tax authority demands that the XML TicketBAI file must be sent to the administration as soon as the e-invoice is generated.

 

Vizcaya

In Vizcaya’s provincial council’s tax authority the TBAI XML will not have to be sent issuers will be obligated to store it an send it through the Economic Operations Registry Books (LROE).

 

TBAI File

 

Format

XML File

 

Information it must include 

  • Invoice information (parties, number, date, breakdown, description)
  • Electronic Signature
  • TBAI Identifier: a code used to identify the invoice in the sytem and ensures the relation between an invoice and the TBAI file. It is 39 characters long.
  • TBAI QR Code: bi-dimensional code that gives the recipient fiscal information   associated to the invoice in question.

 

Printed Format

The print format of the invoices must include the TBAI QR code with access to the QR reading web application and the TBAI identifier.

 

How will Ticket BAI impact the electronic invoice?

Electronic invoices must contain the TicketBAI ID, but it has not been defined technically how it will be displayed.

 

Compliance Requirements for the new Ticket BAI system

It will be necessary to have an invoicing software that is capable of performing the following functions:

  • Generate the XML TBAI file following each provincial council’s technical specifications.
  • It should be able to electronically sign the XML TBAI files.
  • It will have to automatically send the files to the provincial council through the established communications systems.
  • The invoices generated by the system for the final client must include a QR code (QR TBAI).

 

EDIWIN warranted TickeBAI software

EDICOM’s platform has been registered in the Ticket BAI warranted software list.

Meaning that it complies with the functional and technical specifications of each of the provincial councils (Guipuzcoa , Vizcaya and Álava) for the generation, issuance and delivery of the TBAIs and LROEs.

TicketBAI becomes yet another electronic invoicing and tax reporting solution that EDICOM offers in Spain. Adding itself to the SII and B2G FACE electronic invoice.

Subscribe to our blog to recieve the latest news about TicketBAI.

Would you like to find out more?


Ask for information.

Tags

Cloud Computing B2B Cloud Platform EDI ASP-SaaS e-Invoicing GDSN VMI EMCS VAN OFTP2 AS2 Certification Authority Digital Signature Outsourcing SLA Software EDICOM Events Expert Chat SaaS-ASP Corporate Information HUB GS1 CFDI PAC APP Associated Facturae Data Sync NOM151 partners EDICOM Retail public administrations Acreditations Web Portal EDI NF-e einvoicing Partner Web Portal SAP EDI Health Edicomdata ediwin CRP EBI Facture Demat ei Payroll Portal EDI Travel B2B EDICOMNet edi logistics SAFT-PT Ticket Portal Avaluos business@mail EDI Manufacturers CT-e NFS-e TSD UE 1169/2011 epayrolls SEPA factura electronica Conservazione Sostitutiva edi automotive customer support center comprobante de pago CAE rg1169 e-billing DTE e-awb fattura pa comprobantes fiscales electrónicos UE 1169/201 report nfc-e einvo contabilidad electronica CFE comprobante fiscal electronico Portail Chorus compliance eAWB xml-cargo peppol edicom air iata e-cargo facturación electrónica IVA Cargo-XML EDICOMAir SUNAT Perú SEE Business Mail Payrolls recibos de sueldo EDI Auto b2g eprocurement IVA ELECTRÓNICO sii PCRDD SII AEAT Expert Analysis Switzerland NHS edi academy comercio exterior EDICOM LTA sat event TURKEY paperless OFTP EDI Web facture électronique dématérialisation fiscale carrefour colombia CFDI Nóminas DIAN México SAF-T VAT Poland DESADV ASN Fatture B2B Costa Rica Chorus Pro AIFE facture électronique en France Administration Publique en France facture électronique en Europe moda Italia interoperabilidad suministro inmediato de información european union digitalización settore sanitario openpeppol european einvoicing global einvoicing electronic invoice billentis report informe billentis factura electrónica ecuador edicom sii norway VAT compliance tax administration franco-german einvoicing españa air freight sector UNCTAD aviso de expedición Advanced Shipped Notice Despatch Advice peppol network peppol standards peppol european union chile tendencias interoperability interconexión chorus factuurcongress SINTEL Brasil interoperabilidade foreign trade nhs e-procurement strategy peppol access point e-procurement trends digitization digital transformation SaaS edicomsii MMOG/LE latam global einvociing cybersecurity EDI financeiro white paper factura electrónica colombia fintech Govein fashion eIDAS e-archiving ebimap SME EDICOMLta e-commerce EDI financiero russia fattura b2b B2B e-Invoicing GDPR RTIR FACe FACeB2B portugal blockchain ItalyNSO B2G e-Invocing business@mailPharma vat compliance ar EDIHOSP GOVEIN19 EDICOMSignADoc

Follow us on

  • linkedin
  • rss