On 31 January 2020, the Provincial Treasury of Guipúzcoa approved the timetable for the implementation of the ticketBAI, do you want to know what it is?
What is TicketBAI in the future of Spanish taxation?
TicketBAI was a project and is now a reality for the three Regional Treasuries and the Basque Government. Its objective is the implementation of a series of legal obligations and IT requirements. Once it comes into force, all individuals and legal entities that carry out economic activity will have to use invoicing software that must comply with the technical requirements published, including the communication of the invoice or ticket on the Inland Revenue website.
This new system will enable the Regional Treasuries to control the income from their economic activities and, in particular, those activities whose customers are end consumers. The information obtained will also be used to help taxpayers meet their tax obligations (income tax returns, VAT returns, corporate tax returns, etc.).
Los distintos programas de facturación se deberán adaptar. Será necesario que generen, antes de la expedición de la factura, un fichero con toda la información tributaria necesaria para el control de la actividad. Una vez emitida la factura, el fichero se enviará de forma automática a cada Hacienda. Los clientes podrán un código especial QR con la información necesaria para poder comprobar que la factura está bien emitida.
Why have you considered implementing the TBAI?
The main reason is to prevent fraud, increase tax collection and provide more information to taxpayers. Other neighbouring countries, such as Italy and Portugal, have already implemented similar systems.
What must the software or programme do to comply with TBAI?
Basically, what TBAI does is a concatenation of the invoices. They will be signed electronically, which prevents them from being manipulated or deleted. The authenticity, integrity, traceability and inviolability of the computer records will be ensured. It will be practically impossible to manipulate or delete invoices once they have been issued.
In addition, the programme will generate the invoice with all the necessary data. It will include two new fields, namely a unique TBAI code and a QR code. These codes will be the representation of the invoice data in another format.
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When does the XML-TBAI file have to be submitted and the reporting obligation fulfilled?
In the case of taxpayers in Gipuzkoa, as soon as the invoice is issued, the programme will send the XML-TBAI file to the Provincial Treasury of Gipuzkoa. This will be sent online to the Provincial Treasury's server. All entrepreneurs will have to have internet access when issuing a ticket. Paper will no longer be used, or in other words, when printing the invoice or ticket on paper, it must bear the "QR stamp" of the Provincial Tax Agency.
Who is affected by the TBAI?
This new obligation will affect all persons who carry out economic activities, according to the provisions of the IRPF, as well as Legal Entities when they supply goods or services.
What will the Treasury do to facilitate compliance with this obligation and will it develop an application?
On 1 January 2021, a simple and basic application will be available, which will be hosted on the Provincial Treasury's website. With this application, taxpayers will be able to generate their invoices. They will be able to print them on paper or send them to their customers in electronic format. During the last quarter of 2020, the application will be available in test format so that its operation can be tested.
What do I do if I am affected by TBAI and I am not going to use the web application provided by the Inland Revenue?
If you choose not to use the Treasury web service, you should contact your IT provider to arrange for a software update or to find out if your current device is compatible with TBAI.
From the entry into force of the TBAI system, all persons and entities issuing invoices must use devices such as point-of-sale terminals (POS), personal computers, advanced vending machines, advanced scales, tablets, mobile phones and other devices that must implement the technical regulations that have been defined.
All devices must be connected to the internet, so it is necessary to have access to the network.
Is there a cost involved in implementation?
Yes, there may be some cost involved in implementation. The cost may vary depending on the previous status of the taxpayer's technological device.
Initial estimates indicate that the cost will be lower for those who only need to adapt their invoicing software. For those who do not have computer equipment at this date and only have cash registers that cannot be adapted, the cost will be higher, and they will have to choose the solution on the market that best suits the needs of their business.
To help with implementation, from 2020, the regulations will include tax benefits to encourage the investments to be made.
When does the TBAI enter into force?
It will come into force in Gipuzkoa on 1 January 2021 and will be gradual, with all economic sectors being phased in over the years 2021 and 2022 depending on the economic activities they carry out.
In addition, regulations governing the new TBAI obligation will be published during 2020.
Timetable for implementation
In order to determine the date of mandatory implementation of the groups that must use a system that meets the TBAI requirements, the content of the activities in accordance with the Business Tax Rates will be used as a general criterion.
The obligation to apply TBAI is independent of the Administration in which the IAE registration is registered; what determines the obligation is that the taxpayer carries out an economic activity for personal income tax purposes or that it is a legal entity that supplies goods or provides services and must apply the Gipuzkoa regulations.
En la selección del primer colectivo se ha seguido otro criterio. En este caso estarán obligados los contribuyentes que a su vez tienen la condición de profesional que presta de forma habitual servicios de gestión en materia tributaria. Son personas o entidades que actúan en nombre de sus clientes ante la Hacienda Foral de Gipuzkoa, y están inscritos como representantes. Estas personas ya se relacionan con la Hacienda Foral por medios telemáticos y con la experiencia adquirida van a poder facilitar la implantación posterior en el resto de los colectivos.
Under these criteria, the use of TBAI will be mandatory as of the dates below.
1 January 2021
El 1 de enero de 2021 deberán expedir las facturas o justificantes empleando un sistema que cumpla los requisitos TBAI, el siguiente colectivo:Profesionales de la gestión tributaria
1 May 2021.
Taxpayers who carry out an economic activity for Personal Income Tax purposes or Legal Entities that carry out supplies of goods or services, when their activity is defined in the following IAE Groups:
GROUP 834. REAL ESTATE AND INDUSTRIAL PROPERTY SERVICES
GROUP 842. FINANCIAL AND ACCOUNTING SERVICES.
GROUP 843. TECHNICAL SERVICES (ENGINEERING, ARCHITECTURE, TOWN PLANNING ETC.)
GROUP 844. ADVERTISING, PUBLIC RELATIONS AND SIMILAR SERVICES.
GROUP 845. ELECTRONIC OPERATION ON BEHALF OF THIRD PARTIES.
GROUP 847. CONSULTANCY SERVICES.
GROUP 848. INTEGRATED POSTAL AND TELECOMMUNICATIONS SERVICES.
GROUP 849. OTHER BUSINESS SERVICES N.E.C.
DIVISION 0. PROFESSIONAL ACTIVITIES RELATED TO AGRICULTURE, ANIMAL HUSBANDRY, HUNTING, FORESTRY AND FISHING. FORESTRY AND FISHING.
DIVISION 1. PROFESSIONALS INVOLVED IN ENERGY, WATER, MINING AND CHEMICAL INDUSTRY ACTIVITIES.
DIVISION 2. PROFESSIONALS INVOLVED IN THE AERONAUTICS, TELECOMMUNICATIONS AND PRECISION MECHANICS INDUSTRIES.
DIVISION 3. PROFESSIONALS RELATED TO OTHER MANUFACTURING INDUSTRIES.
DIVISION 4. PROFESSIONALS RELATED TO CONSTRUCTION. DIVISION 5. PROFESSIONALS RELATED TO COMMERCE AND HOTELS AND RESTAURANTS.
DIVISION 6. PROFESSIONALS RELATED TO TRANSPORT AND COMMUNICATIONS.
DIVISION 7. FINANCIAL, LEGAL, INSURANCE AND LEASING ACTIVITIES.
DIVISION 8. PROFESSIONALS RELATED TO OTHER SERVICES.
1 October 2021
Taxpayers who carry out an economic activity for Personal Income Tax purposes or Legal Entities that carry out supplies of goods or services, when their activity is defined in the following IAE Groups:
Headings of Section 1:
Retail sale of food, beverages and tobacco products in permanent establishments.
Retail trade in non-food industrial products carried out in permanent establishments.
Agrupación 66. Comercio mixto o integrado; al por menor fuera de un establecimiento comercial permanente (ambulancia, mercadillos y mercados ocasionales o periódicos); en régimen de expositores en depósito y mediante aparatos automáticos, comercio al por menor por correo y catálogo de productos diversos.
Grouping 67 Food service.
Grouping 68. Accommodation services.
Headings of Section 2:
Group 85. Professionals related to entertainment.
Artistic and literary liberal professions.
Group 87. Professionals related to lotteries, betting and other games of chance.
Group 88. Miscellaneous professionals.
Grouping 89. Other professionals related to the services covered by this Division.
It mainly affects the retail trade, the hotel and catering sector and other professionals.
1 March 2022
Taxpayers who carry out an economic activity for Personal Income Tax purposes or Legal Entities that carry out supplies of goods or services, when their activity is defined in the following IAE Groups:
Headings of Section 1:
Group 50. Construction.
Group 85. Rental of movable property.
Group 86. Renting of real estate.
Agricultural, livestock, forestry and fishing services.
Sanitation, cleaning and similar services. Fire-fighting and similar services.
Group 94. Health and veterinary services.
Group 95. Social assistance and services.
Recreational and cultural services.
Grouping 97. Personal services.
Group 98. Amusement parks, fairs and other services related to entertainment.
1 October 2022
Taxpayers who carry out an economic activity for Personal Income Tax purposes or Legal Entities that carry out supplies of goods or services, when their activity is defined in the following IAE Groups:
Headings of Section 1:
Group 01. Cattle farming
Group 02. Sheep and goat farming.
Group 03. Spoliation of pigs
Group 04. Poultry farming.
Group 05. Rabbit farming.
Group 06. Other farming of livestock n.e.c.
Group 07. Mixed holdings.
Extraction, preparation and agglomeration of solid fuels and coke ovens. Extraction of petroleum and natural gas.
Group 13. Oil refining.
Extraction and processing of radioactive minerals.
Production, transport and distribution of electricity, gas, steam and hot water.
Water collection, treatment and distribution, and ice manufacture.
Mining and dressing of metal ores.
Group 22. Production and primary processing of metals.
Industries of non-metallic mineral products.
Group 25. Chemical industry.
Manufacture of fabricated metal products (except machinery and transport equipment).
Construction of machinery and mechanical equipment.
Construction of office machinery and computers (including installation). Group 34. Manufacture of electrical machinery and equipment.
Manufacture of electronic equipment (except computers).
Construction of motor vehicles and parts thereof.
Group 37. Shipbuilding, ship repair and ship maintenance.
Group 38. Construction of other transport equipment.
Manufacture of precision, optical and similar instruments.
Food and drink industries.
Group 42. Manufacture of other food products, beverages and tobacco.
Group 43. Textile industry.
Group 44. Leather industry.
Footwear, clothing and other textile manufacturing.
Group 46. Industries of wood, cork and wooden furniture.
Group 47. Manufacture of paper and paper products; printing and publishing.
Group 49. Other manufacturing industries.
Group 61. Wholesale trade.
Product recovery.
GROUP 761. TELEPHONE SERVICES.
GROUP 769. OTHER TELECOMMUNICATION SERVICES.
GROUP 811. BANKING
GROUP 812. SAVINGS BANKS.
GROUP 821. LIFE AND CAPITALISATION INSURANCE COMPANIES.
GROUP 822. HEALTH AND MISCELLANEOUS RISKS INSURANCE COMPANIES.
GROUP 823. OTHER INSURANCE COMPANIES (PENSION FUNDS, PENSION FUNDS, ETC.).
GROUP 832. INSURANCE ASSISTANTS.
Headings of Section 3:
Group 01. Activities related to cinema, theatre and circus.
Group 02. Dance-related activities.
Grouping 03. Music-related activities.
Group 04. Activities related to sport.
Group 05. Activities related to bullfighting shows.
To be taken into account
Taxpayers who fall under two or more headings are obliged to implement a TBAI system for all their activities at the time when they are obliged to do so for one of the headings. Therefore, the obligation to implement it for one heading will entail or drag along the remaining headings under which it falls.
It is therefore very important for taxpayers to check that the headings under which they are registered correspond to the activity they actually carry out.
However, any taxpayer may voluntarily anticipate the implementation of a system that complies with the TBAI requirements, but must take into account that the implementation date must coincide with that of another group and entails the obligation to send a specific prior notification that will be implemented for this purpose.