Patricia Martínez Ruiz
Digitalization has transformed various sectors, and tax administration has been no exception. In the Basque Country, the TicketBAI system has been implemented as an innovative solution with the aim of improving billing management and ensuring tax transparency.
This system not only seeks to modernize the way in which companies issue their invoices. It also aims to reduce tax fraud and facilitate compliance with tax obligations.
We are in the final stretch for Basque companies to finish implementing the electronic invoicing model promoted by the Provincial Councils.
What is TicketBAI?
TicketBAI (TBAI) is a declaration model for invoices issued and received for the Provincial Council of Bizkaia, and only for invoices issued by the Provincial Councils of Alava and Gipuzkoa. Its implementation and development presents singularities depending on each territory, but it is expected to be mandatory by the end of 2025 for all companies or self-employed workers in Bizkaia. All companies in Araba and Gipuzkoa are already obliged to report to TicketBAI.
Objectives
The new regulations of the Basque Tax Authorities require companies to have invoicing software integrated with the corresponding tax administration (Bizkaia, Araba or Gipuzkoa), registered in the registry of certified entities as approved software and with the following capabilities:
- Include a QR code and TBAI number on the invoice.
- Prepare and send XML files required by the TicketBAI system with the invoice information and a digital fingerprint identifying the developing entity.
- Send the information to the corresponding tax agency.
- Sign with a certificate from the company itself.
How TicketBai works
As mentioned above, it must be a software registered as a guarantor in the different County Councils. The main components of the TicketBAI system are described below:
- Invoice XML Generation: When a company makes a sale or purchase, it must generate an invoice using the TicketBAI system. In the case of invoices issued, they must have a QR code + TBAI number and in the case of invoices received, this requirement would not be necessary.
- Sending to the Provincial Council: Once generated, the invoice is sent online in the Provincial Councils of Alava and Gipuzkoa and in Bizkaia there is a period of up to 4 days.
- QR generation: Allows customers to check that their invoice has been sent correctly in Hacienda.
- Control and Audit: The tax administration can carry out more efficient audits thanks to the immediate access to information. This makes it possible to detect possible irregularities and act accordingly.
Immediate consequences
The implementation of TicketBAI has several implications for companies operating in the Basque Country. Some of the most relevant ones are analyzed below:
- Obligatory nature. TicketBAI is mandatory for all individuals and legal entities. Companies or individuals who do not comply with this obligation may face penalties.
- Technological adaptation. Companies must invest in approved software and, in some cases, in training for their employees. This may involve an initial cost, but in the long term, digitization is expected to generate savings in administrative management.
- Improved management. The automation of invoice issuance and real-time access to information can significantly improve the management of companies. This allows for better financial planning and a reduction in billing errors.
- Transparency and trust. By facilitating access to tax information, TicketBAI promotes greater transparency in business operations. This can build trust among both consumers and businesses.
Impact on the tax administration
The implementation of TicketBAI has a significant impact on the way the tax administration operates. Some of the main consequences are:
- Fraud reduction. By having access to real-time information, the administration can detect and prevent tax fraud more effectively. This helps to increase tax revenues and improve fairness in the tax system.
- Administrative efficiency. The digitalization of invoicing reduces the administrative burden for both companies and the tax administration. This allows resources to be used more efficiently and to be dedicated to other areas of control and supervision.
- Facilitation of compliance. TicketBAI simplifies the tax compliance process for businesses. By automating the issuance of invoices and the sending of information, errors are reduced and tax compliance is facilitated.
- Adaptation to European Regulations. This system is aligned with European trends towards digitalization and tax transparency. The implementation of TicketBAI can serve as a model for other regions and countries seeking to modernize their tax systems.
Deadlines for the implementation of TicketBai in Gipuzkoa, Araba and Bizkaia
The implementation of TicketBAI in the Basque Country has been carried out in stages in the three territories: Gipuzkoa, Araba and Bizkaia. The updated implementation deadlines for each territory are detailed below:
GIPUZKOA
- Start Date: TicketBAI became mandatory on July 1, 2022 depending on your economic activity.
- Extension: Until June 1, 2023, the obligation is extended to all companies and professionals performing economic activities.
2. ARABA
- Start Date: Mandatory implementation of TicketBAI began on January 1, 2022.
- Extension: Until 12/31/2022 the obligation is extended to all companies and self-employed.
3. BIZKAIA
- Start date: In Bizkaia, TicketBAI became mandatory as of January 1, 2024 for all taxpayers issuing invoices.
- Exceptions: Some exceptions have been established for certain sectors and types of activities, which may vary according to specific regulations and should all come in before the end of 2025.
TicketBAI represents a significant advance in the management of invoicing and tax transparency in the Basque Country. Through digitalization and automation, this system not only improves administrative efficiency, but also promotes trust and fairness in the tax system.
In i3s we have developed the Bidalnet TicketBAI solution to help companies with SAP management systems to process the new electronic invoicing system TicketBAI-Batuz. We can adapt the SAP ERP to the requirements of TicketBAI-Batuz in a simple and fully guaranteed way. We are one of the companies with software guaranteed by the Provincial Councils of Alava, Bizkaia and Gipuzkoa.
Author's information
