TicketBAI in the Basque Country

Start invoicing with TicketBAI from Odoo! You can now comply with the legal obligations included in the TicketBAI, Odoo is one of the official systems which is guarantor of this service. 

What is TicketBAI (TBAI)?

TicketBAI is the system for sending and certifying invoices created by the Basque Tax Authorities and the Basque Government. This project aims to reduce tax fraud through a series of legal and technical requirements.

This system allows the Provincial Tax Authorities to keep track of the income of companies and individuals located in the Basque Country, with particular focus on sectors that provide goods and services to final consumers with collections, in general, paid in cash.

This system, although it came into force on April 1, 2020, was not required until January 1, 2021 due to the global pandemic.

It was from April 1, 2022 when it began to be required in companies located in Araba. Subsequently, in Gipuzkoa the requirement began to be required on July 1, 2022. Finally, the TicketBAI is required in Bizkaia from January 2024, except for micro, small or medium-sized companies.

What are the requirements of TicketBAI?

The main requirement of this new system is to have a billing software that is a guarantor of TicketBAI, making it necessary to go through the digitalization process.

  • Digital certificate: it is necessary since the computer file must be signed electronically.
  • Immediate sending to the corresponding tax office.
  • TBAI identification code and QR code.

In addition, although the project is common among the three Regional Treasuries, each one will treat the data independently and may add its own requirements. 

For instance, Bizkaia follows the Batuz strategy, so that, apart from a TicketBAI guarantor software, it is necessary to have the Economic Operations Record Book (LROE): Forms 140 and 240, and the preparation of VAT, corporate and income tax drafts.

How does the TicketBAI system work in Odoo?

Using the TicketBAI system in Odoo will not take you more time or extra steps in your day to day life. With the configuration done, the xml file will be generated automatically, the QR will appear on your invoice in PDF format and the file will be sent automatically to the tax authorities every 24 hours.

Here is a step by step guide on how to set up the configuration to get the TicketBAI in Odoo:

1. Configure your business (VAT number and country)

2. Select the fiscal localization package you need

3. Install the TicketBAI module

4. In the settings, select the region and upload your certificate

5. Select new, upload your certificate and enter your password. 

6. Create an invoice to use for any customer. A TicketBAI banner will appear at the top. Odoo will send invoices every 24 hours, if you don't want to wait, you can send it instantly.

Now you can check the pdf where you will find the QR and the chatter where the xml file will be registered in order not to lose traceability. In addition, if you wish, you can send it to the tax authorities manually, without having to wait for the automatic sending.

When and how could penalties be imposed?

Having entered into force in the three regions, the penalties are already set by the Regional Tax Authorities. On the one hand, they will be able to sanction any person or legal entity that does not follow the invoicing process established by the regulations. For this purpose, it will be necessary to have a software that guarantees the TicketBAI. In addition, the destruction or manipulation of invoicing files will also be sanctioned.

In the event of a sanction, the general fine will be proportional to 20% of the previous year's figure, with a minimum of €20,000. In case of repetition, the recidivism would have a penalty proportional to 30% of the figure of the previous year and a minimum of €30,000.

What are the next steps of TicketBAI?

Both in Araba and Gipuzkoa, the TicketBAI system is already required in all areas, however, in Bizkaia the implementation times are still projected into the future.

As of January 2024 it became mandatory in certain industries, the next ones for which it will be required will become mandatory on July 1, 2024 and include: industrial, construction and transport companies, insurance, rental and financial companies. With the exception of companies whose activity is cultural or educational.

Electronic Invoice in Spain