The TicketBAI regulation, although it has a common trunk, has some peculiarities that make its application different in each of the three Basque provinces.
Today we are going to focus on the case of Guipúzcoa. In this province, this billing and collection system differs from that of Vizcaya and Álava in three aspects that are very important.
First of all, the presentation of tickets and invoices must be in real time, right at the moment in which the sale takes place. This implies that both companies and freelancers must be much more rigorous in controlling their accounts and cannot leave any document until the end to have everything in order. Immediacy plays a determining role in this regard.
Second, as of January 1, 2022, the rule will be applied by Economic sectors, should be fully implemented at the end of the same year. That is, depending on the sector to which the company is dedicated, it may have an application date at one time or another, but by the end of next year they will all be in the same situation.
And third and last, it must be taken into account that the details of the invoices must be included in the TicketBAI file, with each and every one of the lines.
TicketBAI is a system devised for the control of billing and collection systems in the three Basque farms (Vizcaya, Guipúzcoa and Álava) with the aim of avoiding tax fraud.
The project involves a bouquet of legal and technical obligations in the invoicing software that allows the provincial treasuries to control the income produced in all sectors of activity, to avoid tax evasion by companies.
Both companies and freelancers who receive payments for their activities of selling goods or services to clients are questioned by this system.
The program is based on compliance with the new regulations and requires companies, SMEs and freelancers to adapt their billing tools:
- The device (POS, PC, cash register, etc.) from which they are going to issue tickets and invoices must be certified.
- They must have software signed by means of a certificate from the developer company.
- They have to operate with a management and billing software that allows the inclusion of QR and TBAI codes on tickets and invoices and, at the same time, send files with the invoice information and a fingerprint that identifies the device, application and user.
Although initially it is a plan exclusively destined to the Basque Country, the rest of the companies should not lose sight of the regulations, since it is very likely that in the rest of Spain, the AEAT and the Autonomous Community of Navarra will end up adopting it.
Photo: CNT Traveler