TicketBAI: The Basque Country’s invoicing control system in Spain

TicketBAI is a project jointly developed by the Basque Provincial Tax Offices and the Basque Government in Spain. Its goal is to establish more rigorous and efficient tax control by applying legal and technical obligations to taxpayers' invoicing systems. This system aims to ensure transparency and prevent tax fraud, particularly in sectors involving the delivery of goods or services to end consumers.

What is TicketBAI?

TicketBAI is a system designed to ensure the integrity of business transactions by issuing invoices that meet strict technical and legal requirements.

A tax control system based on generating invoices through a certified software, aiming to minimize tax fraud and increase tax management efficiency. In addition, it applies to all types of invoices, whether simple or full, and includes printed and electronic formats, including receipts issued when there is no obligation to issue an invoice.

Who is affected by TicketBAI?

The TicketBAI system is mandatory for all individuals and legal entities conducting economic activities subject to the regulatory authority of the Basque Provincial Tax Offices, including both companies and small businesses or freelancers.

This requirement covers a wide range of economic activities, from individual merchants to large corporations, aiming to encompass all sectors conducting transactions with end consumers.

How does TicketBAI work?

The TicketBAI system is based on generating a unique XML file for each issued invoice. This file, known as the TBAI file, includes detailed information about the transaction and a unique identifier called ID TBAI. Additionally, it incorporates an electronic signature to ensure the document's authenticity and integrity. The process also generates a QR code that must be included in the invoice provided to the customer, allowing consumers to verify its validity with the tax authorities. Once issued, the invoice and its associated file are automatically sent to the corresponding Provincial Tax Office, according to specific due dates set by each province.

TicketBAI’s functionality is not limited to registering invoices; it implements a method of chaining them, connecting each invoice with the previous one through cryptographic mechanisms. This ensures transaction traceability, providing authorities with a comprehensive record for monitoring transactions. The system is compatible with various devices such as point-of-sale terminals (POS), computers, tablets, and mobile phones, offering flexibility to suit any type of business.

TicketBAI implementation in the Basque Country

TicketBAI is mandatory in all three provinces of the Basque Country: Gipuzkoa, Bizkaia, and Álava. While the objectives and structure are consistent, each province has established its own implementation schedule and specific requirements to adapt to local needs and optimize tax control.

TicketBAI in Gipuzkoa

The Gipuzkoa Provincial Tax Office launched a voluntary adoption period in 2021, followed by a mandatory sector-based calendar to ensure all commercial transactions are registered and controlled.

• June 1, 2022: Tax management professionals.
• August 1, 2022: Professional activities.
• October 1, 2022: Retail trade, hospitality, and accommodation sectors.
• March 1, 2023: Construction, real estate, transport, and recreational services.
• May 1, 2023: Manufacturing, wholesale, telecommunications, finance, and artists.

TicketBAI in Bizkaia

In Bizkaia, TicketBAI is part of the broader Batuz project, which integrates a range of measures aimed at combating tax fraud. The requirement is phased according to economic sectors.

• January 1, 2024: Corporate taxpayers excluding micro, small, or medium enterprises.
• July 1, 2024: SMEs in industries, construction, transport, finance, and legal services.
• January 1, 2025: SMEs in hospitality, retail, repair, and personal services.
• July 1, 2025: SMEs in hospitality, retail, and personal services.
• January 1, 2026: Exempt entities, non-profits, agriculture, livestock, fishing, education, and cultural services.

TicketBAI in Álava 

The Álava Provincial Treasury implemented this system gradually throughout 2022 to improve tax compliance and fiscal transparency, with the first three months of the year being voluntary:

• January 1, 2022: Voluntary use for taxpayers who want to anticipate the obligation.
• April 1, 2022: Consultancies and entities collaborating with the Álava Provincial Treasury.
• July 1, 2022: Professional activities and retail trade of medicines, sanitary products, and personal hygiene products.
• December 1, 2022: The rest of the taxpayers.

TicketBAI File Generation - TBAI File

The TBAI file is the XML file generated by the billing system that complies with the regulations established in the Basque Country. Its main purpose is to ensure fiscal control of billing operations through the communication of structured information. 

Among the data that must be included are the invoice number and date, the total amount, VAT breakdown, as well as the unique ID TBAI and the electronic signature that ensures the authenticity and integrity of the document. It also includes the full identification of the issuer, the registration information of the billing software used, and compliance with the technical format defined by the Provincial Councils. These elements ensure the transparency and fiscal compliance required by the regulations.

How Does TicketBAI Affect Electronic Invoices?

Electronic invoices issued under the TicketBAI system must include the unique ID TicketBAI. To achieve this, specific segments have been established in standard formats such as EDIFACT and Facturae, widely used in Spain.

In the case of EDIFACT, the FTX segment with the TXD qualifier is used at the header level to incorporate this information in a structured manner. In the case of Facturae, required for the presentation of electronic invoices to Public Administrations through the FACe platform, legal literals are integrated into the XML structure. These adaptations ensure technical compatibility and the correct interpretation of invoices in accordance with current regulations.

Requirements to Comply with the TicketBAI System

To comply with the TicketBAI system, it is necessary to have billing software capable of performing the following functions:

• Generate the XML TBAI file according to the technical specifications of each Provincial Treasury.
• Be able to electronically sign the XML TBAI files with a digital certificate.
• Automatically send the files to the Provincial Treasury through the established communication system.
• The invoices generated by the system must incorporate an identification code and a QR code for consultation.

Batuz, Fiscal Control Strategy in Bizkaia

In Bizkaia, the TicketBAI system is integrated into Batuz, a broader strategy against tax fraud. This project includes the use of the TicketBAI software, the Economic Operations Registry Books (LROE), and the generation of drafts for VAT, Corporate Tax, and Income Tax.

Economic Operations Registry Books (LROE)

The Economic Operations Registry Books (LROE) are a tax declaration mechanism aimed at fiscal control related to the income of companies' economic activities. The electronic maintenance of LROE involves the presentation of tax forms such as 347 or 240. 

All IRPF taxpayers carrying out economic activities and corporate taxpayers, as well as Non-Resident Income Tax (IRNR) taxpayers with a permanent establishment in Bizkaia, must declare the LROE. Companies required to declare the LROE must do so through the TicketBAI system and with software that meets the technical and legal specifications of the Bizkaia Provincial Treasury.

EDICOM, Certified Guarantee Software for TicketBAI

The EDICOM platform is registered in the official TicketBAI guarantee software registry, complying with all the functional and technical specifications required by the Provincial Treasuries of Gipuzkoa, Bizkaia, and Álava. This ensures that the platform is capable of correctly generating and sending TBAI files, as well as the Economic Operations Registry Books (LROE), in compliance with the current regulations in the Basque Country. 

EDICOM, an international leader in electronic invoicing, is the most used provider by Spanish companies for exchanging electronic invoices. Our platform is also one of the most widely used by Spanish and international companies to manage electronic invoicing with Spanish public administrations, as well as other telematic procedures, such as the SII (Immediate Information Supply).