TicketBAI with ZubiaTbai
TicketBAI or TBAI
What is TicketBAI?
TicketBAI, also called TBAI, is a common project of the three Basque Provincial Councils and the Basque Government with which it is intended to make a qualitative leap in the fight against tax fraud, controlling any invoice or ticket issued in the Basque Country.
Who is affected by TicketBAI?
Any company or freelance, with registered office in the Basque Country, who has an economic activity and pays income taxes (IRPF or IS) to the Basque Provincial Council is affected by TicketBAI, regardless of its size or turnover. Self-employed workers, SMEs and large companies will have to adapt their billing process.
When does TicketBAI come into force?
The voluntary implementation period of TicketBAI began on October 20th 2020 and the adaptation periods vary depending on the Provincial Council. Biscay, the last to implement it, offers tax incentives for the implementation of the TicketBAI – Batuz system on a voluntary basis.
What are the implications of TicketBAI?
TBAI obliges you to adapt your billing process and use an approved software attached to TicketBAI Registry to generate a unique file, with all the required tax information, just before issuing each invoice. File to be transmitted to the corresponding Regional Treasury.
In addition, bills or invoices with TicketBAI must incorporate a TBAI identification code and a QR code that collects all the necessary information to verify that the invoice is correctly issued, according to the technical and legal requirements published by the provincial administrations.
The implementation of TicketBAI entails a chaining of invoices, similar to a blockchain, signed electronically, which ensure their authenticity, integrity, traceability and inviolability. So, it is guaranteed that invoices cannot be manipulated or deleted, once issued.
With TicketBAI, any device capable of issuing invoices (applications, computers, cash registers, POS terminals, scales that issue invoices…) must benefit from this new system and have a solution provided by a software developer attached to the TicketBAI registry, which must operate under a Tbai license.
The adaptation to TicketBAI during the voluntary period entitles to grants, but once the mandatory period begins, non-compliance will be sanctioned.
Information
about
Service or
Product
to invoice
File
TicketBAI
+
Previous
Invoice ID
Include
TicketBAI ID
and QR
on the invoice
Send the
TicketBAI
file
to tax authorities
How can we help you to comply with TicketBAI?
Our ZubiaTbai platform contains the approved software attached to TicketBAI Registry and allows you to obtain a solution:
Register for the free TicketBAI Webinar and find answers to your questions directly with our consultants
ZubiaTbai
ZubiaTbai is the SaaS platform created by GESISA to cover all you need in relation to Batuz and TicketBAI obligations, integrable with any ERP (Navision, SAGE, AS400, SAP, Oracle, Microsoft Dynamics, Own ERP or customized ERP…)
Registered in the Basque TicketBAI Registry, it complies with all the legal and technical requirements established by the Provincial Councils of Bizkaia, Gipuzkoa and Alava.
ZubiaTbai offers a modular structure in order to adapt to the different requirements, being able to act in parallel or integrated to the ERP.
Through which the TicketBAI file, ID and QR codes are generated and sent, and errors managed.
Through which the electronic invoice is generated and its access is facilitated to the recipient.
Through which the LROE files of issued and received invoices are sent and managed
Zubia Tbai : TicketBAI Licensed Software Module
This module of ZubiaTBAI is the Tbai licensed software registered in TicketBAI Registry, through which, prior to the issuance of the invoice or other document in electronic or paper support that justifies the operations of deliveries of goods or services:
Generates the TicketBAI file: a computer file with XML format, electronically signed, containing the TBAI footprints, that is, the chain to the previous invoice (series, number, date of issue and signature) and the TBAI license that identifies the developing entity and the name of the licensed software. In addition, this TicketBAI file gathers the format, content, characteristics and generation procedure, as established by Regional Orders 1482/2020, of September 9, and 2170/2020, of December 15, both of the Basque Provincial Council of Finance.
It generates the TicketBAI identification code and the QR code using the electronic signature of the TicketBAI file, codes that will later be included in the generation of the invoice, either in physical or electronic format.
It allows to manage the errors and TicketBAI voided invoices in the cases where it is not possible to make an amended invoice according to the current regulations and it is necessary to void the invoice issued and issue, where appropriate, a new one that correctly reflects the operation carried out. Keep in mind that voided invoices are also required to meet the chaining requirement.
It transmits the TicketBAI file to the electronic headquarters of the corresponding Basque Provincial Council Treasury in the case of Gipuzkoa and Alava, as well as prepares the shipment for the LROE in the case of Bizkaia. In addition, it also has functionalities such as the management of files pending processing and files pending correction.
Zubia Tbai : Electronic Invoice Module
This Module of ZubiaTBAI facilitates the possibility for customers to be the platform itself that issues and send the invoice to its recipients.
To do this, it has the following functionalities:
- Invoice parameterization
- Invoice generation and sending process
- Querying the invoice history Client option.
- Querying the invoice history Recipient option.
A portal where both customers and recipients of invoices can access invoice documents for consultation, printing or download.
Zubia Tbai : LROE Module
This module of ZubiaTBAI allows to supply electronically the Economic Operations Registration Book (LROE) to the electronic Treasury of the Bizkaia Provincial Council.
Within the LROE is the chapter of issued invoices (for legal entities) and the chapter of issued incomes and invoices (for natural persons) that contain information generated with the ticketBAI licensed software
In addition, the LROE also contains registrations of invoices issued without the Tbai software, received invoices, cash incomes and payments , as well as returns to travelers..
Taxpayers who are subject to the bizkaia regulations on personal income tax (IRPF) or corporate income tax (IS) or income tax for non-residents (IRNR with EP), as well as natural persons who rent properties that do not carry out an economic activity but are registered in the monthly VAT refund register, must carry the LROE.
With the carrying of the LROE through the electronic headquarters of the Provincial Council of Bizkaia, the obligations of the SII (Immediate Supply of VAT Information), the VAT Registration Books, as well as the obligations of presentation of form 347, will be understood to have been fulfilled.
With this LROE module you can register, modify and void invoices, as well as consult the Registry of Economic Operations.
TicketBAI - BATUZ Bizkaia
In Bizkaia, Ticket BAI is part of the Batuz project, which also includes the presentation of LROE (Economic Operations Registration Book) through the electronic headquarters of the Provincial Council, within the deadlines established in Regional Decree 82/2020, through Form 140 (for natural persons) and Form 240 (for legal entities), which, in turn, replaces the SII (Immediate Supply of VAT Information).
The LROE not only involves the invoices issued, but also the invoices received and aims to be the basis with which the Provincial Council of Bizkaia will prepare draft declarations of VAT, Corporation Tax, Personal Income Tax and Income tax for non-residents
The Provincial Council of Bizkaia distinguishes different deadlines for transmitting ticket BAI files depending on the size of the company, from 4 days to once a quarter.
The voluntary period of adaptation to BATUZ – TicketBAI in Bizkaia began on October 20th, 2020, but the mandatory implementation of BATUZ is gradual throughout 2024, 2025 and 2026:
January 1st, 2024: Corporate tax payers that are large companies in any activity, financial, insurance, property and real estate.
July 1st, 2024: Corporate tax payers that are micro, small or medium-sized companies and that carry out industrial, manufacturing, construction and transportation business activities; business and professional financial, legal, insurance, rental and other professional activities except educational and cultural activities.
January 1st, 2025: wholesale trade and corporate tax payers who are micro, small or medium-sized companies in the retail trade, hospitality, furniture repair, hairdressing and other personal services sectors.
July 1st, 2025: Individuals and legal entities under the income attribution regime from the retail trade, hospitality, repair of personal property, hairdressing and other personal services sectors.
January 1s, 2026: Entities totally and partially exempt from Corporate Tax. Non-profit entities. Taxpayers dedicated to agriculture, livestock and fishing, and professionals in education, cultural services and other taxpayers.
The Provincial Council of Bizkaia has established new tax incentives for the voluntary adoption of TicketBAI – Batuz. The sooner it is implemented, the greater the tax benefits will be.
TicketBAI Gipuzkoa
The period of voluntary implementation of TicketBAI in Gipuzkoa began on January 1st, 2021.
Mandatory implementation was phased in over 2022 and 2023, depending on the sector:
July 1st, 2022: Tax management professionals.
September 1st, 2022: Professional activities
November 1st, 2022: Retail, hostelry and lodging sector.
April 1st, 2023: Construction, real estate development, transportation and recreational, cultural and personal services.
June 1st, 2023: Manufacturing, wholesale, telecommunications, financial and artists.
However, anticipating the voluntary implementation of TicketBAI offered significant additional tax benefits.
The Provincial Council of Gipuzkoa has opted for an automatic sending of ticket BAI information, so that, each time an invoice is created with its corresponding QR code, the Council Treasury receives the data immediately.
In addition, in Gipuzkoa, the ZUZENDU service has been created to correct the registrations of rejected ticketBAI and modify the accepted registrations with warnings or errors.
In Gipuzkoa there is also the OSATU service to send complementary information to the SII (Immediate Supply of VAT Information)
TicketBAI Alava
The Provincial Council of Álava also opted for a gradual implementation of the TicketBAI that began in April 2022.
January 1st 2022: volunteer.
April 1st 2022: Consultants (individuals and legal entities) collaborating with the Provincial Council of Álava.
July 1st 2022: Retail trade of medicines, health products and personal hygiene, as well as the professional activities included in section 2 of the IAE headings.
December 1st 2022: All other taxpayers.
In Álava, the Council Treasury also receives TBAI information in real time.
The Álava Provincial Council has also provided the ZUZENDU service to remedy rejected ticketBAI registrations and modify registrations accepted with warning or with errors.
Grants to adapt TicketBAI
The Provincial Council of Bizkaia fiscally encourages the voluntary adaptation to the Batuz project, subsidizing part of the expenses and investments made, in the form of a 30% deduction in personal income tax, corporation tax and income tax for non-residents.
In addition, for 2024 and 2025, to the reductions already applied throughout 2022 and 2023, a new compensation of 10% in Corporate Tax is added for the voluntary application of the BATUZ system, as long as it is communicated to the electronic headquarters of the Provincial Council, within the deadlines provided for this and with a minimum notice of 6 months before the date of mandatory constitution.
The sooner Batuz is implemented, the greater the reduction will be and only self-employed workers, micro, small and medium-sized companies that adopt the system will be able to benefit from it.
The Provincial Council of Gipuzkoa also offered tax benefits for the voluntary implementation of TicketBAI: A deduction of 60% of the expenses incurred when adapting its computer system to TicketBAI, with a maximum of € 5,000, as long as the investment is made one month before its mandatory entry into force. In addition, it also established the possibility of obtaining the prepayment of deductions (KenKariback).
The Provincial Council of Araba also offered a deduction of 30% of the amount of investments and expenses made on the occasion of the adaptation to TicketBAI, which could be increased to 60% as long as the TicketBAI obligation began to be met with at least one month in advance of the mandatory date.
Download the TicketBAI EBOOK with technical and legal specifications established by the Provincial Councils
Penalties for non-compliance with TicketBAI
Three types of penalties are distinguished for non-compliance with TicketBAI:
Penalties for non-compliance with an invoice or punctual non-compliance
In the case of an isolated infringement, the fine is €2,000 for each breached transaction. And it is considered isolated when the amount of the transaction does not amount to 2% of the turnover of the settlement period in which the default occurred.
Penalties for non-compliance
Fine of 20% of the turnover of the previous year with a minimum of € 20,000, regardless of the turnover or type of company.
If you are a repeat offender the amount rises to 30%, with a minimum of € 30,000
Penalties for destruction, deletion or manipulation of software and computer files.
The penalties for this type of practice are more forceful and can be applied both to the companies and freelancers that issue the invoices, as well as the companies that provide the TicketBAI service.
The fine is 20% of the turnover of the previous year with a minimum of € 40,000 and if you are a repeat offender 30%, with a minimum of € 60,000.
