As happened in 2018 when it began to be applied in the Basque Country, in a mandatory manner, the system for keeping the Value Added Tax record books through the electronic headquarters of the DFG, better known as Immediate Supply of Information, Since October 2020, the companies in this community have to be up to date with the new regulations on the BAI Ticket.
What is the BAI Ticket
The BAI Ticket (better known as TBAI) is the result of a project between the three Provincial Councils and the Basque Government with the aim of controlling the billing and collection of companies in all sectors —paying special attention to those companies that deliver goods or provide services to intermediate and final consumers, and receive an economic consideration in cash—, thus avoiding tax fraud. In this way, natural and legal persons who have a business have to use billing software, which meets certain technical requirements.
Although in principle it is a tax obligation that only affects the Basque Country, as happened at the time with the IBS (Immediate Supply of Information), it is likely that it will end up being imposed throughout the national territory, nor is it verified that it fulfills its mission: to prevent tax evasion. In the event that this measure were national, the Tax Agency would establish its own procedures and technical requirements.
Characteristics that the billing software must meet
This billing software must meet a series of requirements:
- You have to generate an invoice for each product or service that is sold.
- Companies must have the device from which the invoice or ticket is issued certified.
- The invoices have to include a QR code and a TBAI code, with all the necessary information.
- Invoices must be issued in the format required by the Ticket BAI system so that they can be sent directly to the Hacienda Foral.
- A unique file will be generated for each invoice, which must contain the signature, by means of a code from the developer company, to identify the manufacturer and the program, thus guaranteeing that it is not manipulated.
Entry into force of the BAI Ticket
This tax obligation on the registration of invoices has remained in a testing period during 2020, but as of last January it is mandatory in this Autonomous Community, except in the province of Guipuzkoa, whose implementation is planned throughout this year .
Advantages of the BAI Ticket
Although at first the word change can be scary, especially for those companies that have not yet taken the step towards digitization, the truth is that this system has advantages. One of the most important is the reduction of time invested in administrative procedures. Once this software is available, the procedure is automatic, the invoices are generated automatically with all the precise information. And the moment of shipment is also done automatically, everything is telematic, therefore, more comfort.
Another advantage is cost savings, since once the software is implemented, the costs associated with the aforementioned administrative procedures are reduced.
Sanctions for non-compliance with the BAI Ticket
As it is an income and collection control system that must be complied with in the Autonomous Community of the Basque Country, once the trial period has passed, companies face a fine, the amount of which will be the result of applying the 20% to the business of the company or freelancer, with a minimum of 20,000 euros and a maximum of 40,000 euros for each company that fails to comply with the regulations by destroying or manipulating information.
For this reason it is so important to have this software. And the best thing to do things right from the beginning is to have a specialized technology consultant like Emiral able to offer you this solution with full guarantee.