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Introduction

Introduction

Owned by Soporte Techedge BPLUS ES
Last updated: jun 28, 2021
2 min read

BATUZ is an instrument for controlling billing and collection systems that tries to avoid tax fraud.

TICKETBAI BOOK

The project establishes a series of legal and technical obligations in the invoicing software that allow the Haciendas of the Basque Country to control the income that is produced in all sectors of activity, in order to avoid tax avoidance by the companies.

The project has been developed by the Basque Government together with the Provincial Haciendas (Álava, Guipúzcoa and Vizcaya) for said autonomous community.

OBJECTIVES OF TICKETBAI

In addition to the fight against tax fraud, Ticket BAI has other objectives such as:

  • Have greater control of the income of those businesses that receive cash payments.

  • Guarantee equity and that each person or business pays taxes based on their real economic capacity.

  • Protect the consumer who will have a ticket for each purchase they make and can claim their rights.

  • Reduction of the costs of complying with tax obligations.

WHAT COMPANIES HAVE TO DO TO COMPLY WITH TICKETBAI

Taxpayers who issue tickets or invoices must have the certificate of the device from which they are going to issue the ticket or invoice (computers, cash registers or POS terminals, etc.), thus use software that meets the characteristics that allow the required actions to be carried out. , What are they:

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

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

The operation will be:

  • Generation of a single file for each invoice.

  • Sending the file to the Treasury within the deadlines and in the manner to be determined.

  • Include a code on each invoice called TBAI and a QR code that includes all the necessary information.

As a consequence of the foregoing, the billing software used by each company must adapt to the requirements of the Ticket BAI system.

BOOK LROE

Together with TicketBAI, models 140 and 240 make up the structure of the BATUZ system. Both are the record book of economic operations, where the income and expenses of the people who carry out economic activities are noted; 140 for individuals and 240 for legal persons.

These models contain the following books:

  • Invoices issued with TBAI

  • Invoices issued without TBAI

  • Invoices received

  • Investment goods

  • Intra-community operations

  • Sale of goods on consignment

  • Collections / Payments (cash criterion)

The LROE book applies only to the Provincial Council of Vizcaya, while the TicketBAI regulations apply to the three provincial governments.

FORCED TO LROE

It will be mandatory for:

  • All people who carry out economic activities according to the provisions of personal income tax

  • Legal persons when they make deliveries of goods or provision of services provided that they are subject to the regulations of Bizkaia in personal income tax, corporation tax or income tax for non-residents in the case of permanent establishments.

DELIVERY TIMES

TicketBAI for Vizcaya is not supplied to the provincial council. It is an annotation within the LROE issued. To send the LROE of issued, they have 4 days from the generation of the TBAI invoice.

 

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