TicketBAI or TBAI is a software-based fiscalization system that is being implemented in the Basque Country between 2021 and 2024 and enforces fiscalization requirements. TBAI thus enables tax offices to control income from economic activities, especially those with end customers. The system is designed to prevent manipulation of tax-related information and prevent fraud.
TicketBAI is a joint project of the Basque Government and the regional tax administrations of the three Basque provinces: Gipuzkoa, Araba, and Bizkaia.
In Bizkaia, TicketBAI is part of the larger control strategy BATUZ. This includes the declaration of a registration book with economic transactions (LROE), which allows the tax administration to prepare VAT drafts.
TicketBAI applies to all natural and legal persons and entities that carry out an economic activity that falls within the jurisdiction of the Basque Tax Administration in personal tax income or society income , as established in the Economic Agreement with the Autonomous Community of the Basque Country (Law 12/2012, of May 23) — simplified, a tax address in the Basque Country.
The corresponding legislation specifies which taxpayers will be exempted from this obligation.
The deadlines for implementing TicketBAI vary by region.
- From 01.01.2021: Start of voluntary period.
- From 01.07.2022: Start of mandatory period. Gradual addition of economic segments until 01.06.2023.
- From 01.01.2022: Start of voluntary period.
- From 01.04.2022: Start of mandatory period. Gradual addition of economic segments until 01.12.2022.
- From 01.10.2021: Start of voluntary period.
- From 01.01.2024: Start of mandatory period for BATUZ, including TicketBAI.
In general, the taxpayer must have an internet connection, a billing software or program, and a digital certificate to fulfill the TicketBAI obligation. This allows for the electronic generation of XML files, their sending to the Tax Authorities and the addition of an identifier code and QR code in the issued invoice.
- TBAI applies to the supply of goods and the provision of services, in B2B and B2C operations.
- TBAI applies to in-store and online sales.
- TBAI is involved in the issuing of paper and/or electronic invoices.
- The taxpayer needs a billing software or program, an internet connection, and a digital certificate to fulfill the TicketBAI obligation.
- For the merchant or the end user, nothing changes. The process of invoicing remains the same. The software for TicketBAI does everything required and necessary to stay compliant.
TBAI does not regulate:
- TicketBAI does not affect the various options specified in the invoicing regulations (e.g., the option to create a complete or simplified invoice).
- TicketBAI is not linked to the VAT and IRPF drafts and declarations.
The basic process of TicketBAI compliance consists of:
- Your billing or POS system must be equipped with a TicketBAI guarantor software.
- An XML file or “TicketBAI File” is generated and electronically signed using a digital certificate. This file will contain the corresponding TicketBAI footprints: chaining to the previously generated file and information about the software used.
- The XML Files are automatically sent to the corresponding tax authorities. In the case of Bizkaia, they are sent among the Models 140 and 240 as part of the LROE books.
- The issued invoice contains the new TBAI ID code and QR code.
Yes, TicketBAI also affects those who are committed to SII (Immediate Information Supply).
Gipuzkoa and Araba:
TicketBAI does not exempt from SII compliance, but the same information does not have to be submitted twice. Data entered by TicketBAI will be considered for corresponding SII fields within the Issued Invoices Book. The rest of the information will have to be accordingly submitted through the SII Web Services.
In Bizkaia, BATUZ - with TicketBAI included - will replace the SII system.
During the voluntary period:
The taxpayer shall be entitled to an income tax reduction on investments and expenses required to implement TicketBAI, as long as these expenses take place before the mandatory deadlines. If the implementation of TicketBAI is done at least one month before the mandatory period, then the taxpayer will perceive a 60% reduction. Otherwise, the reduction will be of 30%.
Benefits for taxpayers who are required to implement TBAI include the following:
- Reduced formal compliance obligations and costs: reduced administrative requirements related to invoices issued, reducing return deadlines, and the ability to review invoices issued online.
- Protection: preventing taxpayers who fail to fulfill their tax obligations from benefiting from those who do.
- Verification: customers can verify that companies are meeting their tax obligations, which ensures the authenticity and integrity of the invoices issued.
- Promote digitalization: improved communication between tax authorities and businesses and professionals.
Yes, once the mandatory period is in place. Sanctions are applied depending on the degree of non-compliance.
In general, non-compliance with the TicketBAI obligation is penalized by a fine equal to 20% of the taxpayer's last annual revenue, or a minimum amount of €20,000. A minimum amount of €40,000 is fined if the data in the TicketBAI software has been destroyed, tampered with, or deleted.
In special cases, in case of non-compliance with one or more deliveries of goods, or services, the fine is €2,000 per transaction.
Governments are interested in correct POS system records, so they do not lose tax revenue. This is called fiscalization.
In Spain, the Anti-Fraud Law (Law 11/2021, of July 9) indicates the requirements that software must comply with in order to enable fiscalization.
The implementation of ticketBAI in Basque Country is regulated by the following legislation:
- Gipuzkoa: Foral Decree 32/2020, of December 22.
- Araba: Foral Decree 48/2021, of October 5.
- Bizkaia: Foral Decree 5/2020, of July 15.
Fiscalization aims to record all transactions of a POS without any gaps, to protect all data against tampering, and to archive them. This means that tax offices receive complete statements of sales tax.
For entities that operate in more than one of the Basque Provinces, the taxpayer will have to comply with the legislation according to where the fiscal address (or tax address) is established. Compliance with TicketBAI is mandatory for natural and legal persons and entities that carry out economic activities within the Basque Tax Administrations.
If the fiscal address is in Gipuzkoa, then the taxpayer must comply with TicketBAI according to the Gipuzkoan legislation. The taxpayer must send their XML files to Gipuzkoa’s Provincial Council.
Compliance with TicketBAI is mandatory for natural and legal persons and entities that carry out economic activities within the Basque Tax Administrations. For entities that operate in more than one of the Spanish Provinces, the taxpayer will have to comply with the legislation according to where the fiscal address (or tax address) is established. If their fiscal address corresponds to Gipuzkoa, Araba or Bizkaia, then compliance is mandatory for TicketBAI according to the corresponding implementation deadlines. Otherwise, TicketBAI does not apply.