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TicketBAI

The project establishes a series of legal and technical obligations in billing software that enable the Tax Authorities of the Basque Country to control the income generated in all sectors of economic activity, in order to prevent tax evasion by companies.

The project has been developed by the Basque Government in collaboration with the Foral Tax Agencies (Araba, Gipuzkoa, and Bizkaia) for the autonomous community.

TicketBAI Objectives

In addition to combating tax fraud, TicketBAI has other objectives such as:

  • Having greater control over the income of businesses that receive cash payments.

  • Ensuring equity so that each individual or business pays taxes based on their actual economic capacity.

  • Protecting the consumer, who will receive a receipt for each purchase made and will be able to claim their rights.

  • Reducing the costs of compliance with tax obligations.

What must businesses do to comply with the TicketBAI regulation?

  1. Ensure that the device from which they will issue the ticket or invoice (computers, cash registers, POS systems, etc.) is certified, and use software that meets the required specifications.
    These specifications include:

    • Inclusion of a QR code and TBAI code on the issued invoice or ticket.

    • Preparation and sending of a file containing invoice information and a fingerprint that identifies the device, program, and user.

  2. The operation will involve:

    • Generating a unique file for each invoice.

    • Sending the file to the Tax Authorities within the specified deadlines and in the required format.

    • Including a TBAI code and a QR code containing all the necessary information on each invoice.

As a result, the billing software used by each company must be adapted to the requirements of the TicketBAI system

BATUZ

This is the tax control strategy for all companies and self-employed individuals subject to the regulations of Bizkaia regardless of their size.

BATUZ is primarily comprised of TicketBAI and LROE (Libro Registro de Operaciones Económicas /Record of Economic Transactions), although it also includes the "Preparation of VAT, Corporate, and Income Tax drafts."

The Libro Registro de Operaciones Económicas is where the income and expenses of individuals engaged in economic activities are recorded; 140 for individuals and 240 for legal entities.

These models contain the following records:

  • Invoices issued with guaranteed software (With TicketBAI)

  • Invoices issued without guaranteed software (Without TicketBAI)

  • Received invoices

  • Investment goods

  • Intracommunity operations

  • Sale of goods on consignment

  • Receipts/Payments (cash basis)

The LROE applies only to the Tax agency of Bizkaia, while the TicketBAI regulations apply to all three Tax agency (Araba, Gipuzkoa and Bizkaia).

Required for LROE

It will be mandatory for:

  • All individuals engaged in economic activities as provided in the Personal Income Tax (IRPF).

  • Legal entities when they make deliveries of goods or provision of services, provided they are subject to the regulations of Bizkaia in Personal Income Tax (IRPF), Corporate Income Tax, or Non-Resident Income Tax for permanent establishments.

Submission Deadlines

For Bizkaia, TicketBAI is not provided to the provincial council; it is a notation within the issued invoice chapter of LROE.

To submit the issued LROE, you have 4 days from the generation of the TBAI invoice.

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