What does the Basque TicketBAI consist of and who should use it?

If your company is in the Basque Country, or you are autonomous in that region, you will have to take advantage of the new fiscal program of the Basque Government and the provincial councils, known as the TicketBAI (or TBAI). This project obliges natural and legal persons who carry out economic activity there to use a billing software to make the invoices, which must have specific characteristics.

Business revenue data will go directly to the regional administration and the objective is for it to control the economic activities of taxpayers, especially those sectors that provide services to consumers or sell goods. It is a way of “forcing” micro-businesses and freelancers to digitize, since many still use paper invoices. This information will not only allow a tax control to the Basque government, rather, they will use it to remind taxpayers of their obligations to the Treasury.

Each province has a date of entry into force of the program, that we will comment on in the next few days. The implementation of the system will require the use of adapted billing programs, that is, if your SME already uses a digitized program, ask your provider if they have made the necessary changes. The files with the invoice will be sent directly to the Hacienda Foral, and it will provide the issuer with a QR code and a unique code such as receipt.

This means that entrepreneurs and freelancers must have a POS device, personal computers, advanced vending machines, mobiles, tablets, and other devices with which they can connect to the billing software.

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Main features

The main functionalities of this new system are the following:

  • The system is aligned with the main international organizations of the OECD and the European Commission.
  • Pursue and prevent tax fraud.
  • It affects natural and legal persons, as well as entities without legal personality that carry out economic activities in the Basque Country, subject to regulatory jurisdiction in the personal income tax or the IS of the Basque Provincial Taxes.
  • It is governed by Law 12/2002, of May 23.
  • The software used incorporates an electronic signature system, this ensures its veracity, since its manipulation or deletion is impossible.
  • The computer records generated will be characterized by their authenticity, traceability, integrity and inviolability.
  • Each Regional Treasury will establish a form and term for the submission of the records.
  • The billing software used will have all the necessary information plus two fields, the identification code and the QR.

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