Tax regulations, TicketBAI, go into voluntary period in Vizcaya in just under two months. As we have said in other articles, each province has a certain freedom to apply the program in its region. We have already talked about those of Álava and Guipúzcoa, in this article, we will focus on the province of Biscay.
The first difference with the rest of the provinces is that this TicketBAI program is included within a broader project called Batuz, which, in addition to this tax regime, it is necessary to comply with the LROE (Book of Record of Economic Operations).
Second, and although it may seem a contradiction in itself, the presentation of tickets must be immediate, but invoices can take up to a total of 30 days.
The third differential factor is a unification of criteria, since all industrial sectors must apply the TicketBai regulations from January 1, 2024, without exception. This is the date chosen for its voluntary entry into force.
In addition, the fourth and last differentiating fact implies that the TicketBai file should never include the detail regarding the lines of the sale, or it will be rejected.
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.
TicketBAI 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.
In addition, it must be taken into account that the dates differ in each province, both the voluntary and the mandatory periods. Despite the fact that it is initially a plan exclusively for the Basque Country, the rest of the companies should not lose sight of the TicketBAI 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.