LROE - FAQs

1. Can a third party send the LROE annotations that contain TBAI files?

Response from the Provincial Treasury of Bizkaia:

The LROE annotations contained in the TicketBAI files can also be sent by third parties. In particular, the provincial orders that establish the specifications of the LROE will include a figure that allows the persons or entities that request the electronic submission of the annotations, which make up the LROE (Registry Book of Economic Operations), to be carried out through the electronic entry service of the Provincial Council of Bizkaia on behalf of third parties, by filling in the form that is made available for this purpose at the electronic headquarters of the Provincial Council of Bizkaia.

2. What is the “Reception date” on the LROE Received invoices?

Response from the Provincial Treasury of Bizkaia:

The reception date is equivalent to the posting date, but if it is taken into account that there are many taxpayers required to keep the LROE that are not, however, required to keep accounting, it has been decided to call this field generically “Reception date”.

3. Provided that 4 years have not elapsed since the transaction date, what happens if the taxpayer decides to deduct VAT in a TAX return after the transaction date and reception date? Currently, the SII (Immediate submission of Information) has the fields of ‘Fiscal year’ and ‘Period of deduction’ for indicating this, but right now in the LROE Received invoices there is not an option for informing this.

Response from the Provincial Treasury of Bizkaia:

By default, the draft offered by the Treasury will consider it as deductible in the period corresponding to the reception date. However, all the data in the draft is modifiable before submitting the VAT self-assessment.

4. Can the certificate with which the LROE annotations are sent be different from the one used to sign the TBAI file?

Response from the Provincial Treasury of Bizkaia:

There is no restriction in this regard. It is possible to sign with a certificate and then send with a different one.

5. In the Received Invoices, how can Purchase-Expense-Investment be differentiated from each other?

Response from the Provincial Treasury of Bizkaia:

As for the Purchase-Expense-Investment fields, they must be completed according to the following criteria:

• Purchases: refers to purchases of current goods (deliveries of goods).

• Expenses: refers to services.

• Investment: they are investment goods for VAT purposes

These descriptions coincide with the breakdown that must be made on the second page of the .PDF of the VAT return, referring to additional information.

Open

6. Batches in status "Error processing response".

When a batch has several annotations and fails to find the response for any of them because the Invoice No. and/or Issue Date does not match the DB, the system will process the entire batch and leave the annotation for which there is no response in the No response status leaving the batch in Error when processing the response.

In these cases, the following actions should be carried out for invoices issued 1.2 and received:

1. From the transaction /N/EDGE/TB_LROE_ID_FAC (Invoice ID Update) we will identify the annotation that causes the error and we will carry out the invoice ID update to align the data in the DB with the data that the invoice currently has.

2. From the batches section of the LROE monitor, we will select the batch in Error status when processing the response and we will process it again so that the system recovers the response.

3. Once these two steps are completed, both the annotation and the batch will update their status according to the response sent by Foral.