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Frequently Asked Questions

General​

What are the requirements the software must fulfill?

To ensure compliance with digital tax regulations, an electronically signed XML file, commonly known as a Ticket BAI file, must be created. This file must be transmitted to the tax office promptly and in real time.

It is also important that the invoice image contains a document identification code (TBAI code) and a QR code, which makes it easy to retrieve and check the data.

For this purpose, it is essential to use an officially registered computer program that is recognized as surety software and makes the entire process smooth and secure.

TicketBAI​

What is TicketBAI and what is behind it?

Joint project between the Provincial Treasury and the Basque Government to implement a series of legal and technical obligations in the invoicing software with the aim of putting an end to tax fraud and tax evasion. The TicketBAI will enable the tax authorities to track all invoices issued in the region, especially those for activities that are normally settled in cash. The information obtained from this monitoring will be used to help taxpayers meet their tax obligations.

Who is affected by TicketBAI?

The regional financial administration of Bizkaia, Gipuzkoa and Álava is affected: economic operators operating in this region must use invoicing software that meets a number of predefined criteria.

Once the regulation comes into force, all companies and freelancers based in Vizcaya will be obliged to use this system. Most taxpayers in Gipuzkoa and Álava will also have to introduce the TicketBAI, with the exception of people over 60 years of age, who are exempt from the obligation in Gipuzkoa and Álava, provided they have not employed anyone in 2021 and do not exercise any professions that require registration.

The BAI ticket applies to all legal entities without legal personality that carry out an economic activity and are subject to the regulations of the tax authorities on corporation tax or income tax in the Autonomous Community of the Basque Country.

Following the introduction of the BAI ticket, all companies and freelancers who issue invoices in the Basque Country must use invoicing software that meets the government's requirements

How does TicketBAI work?

The TicketBAI system includes an advanced mechanism that carefully identifies every invoice issued in a given territory. Through this seamless process, the provincial tax office gains insight into all transactions and can efficiently collect the corresponding taxes.

  1. Every invoice created triggers the automatic process of the software to create an XML file.

  2. This file is then immediately forwarded to the relevant state tax authorities.

  3. In this phase, the system assigns a unique QR code and an identification code.

  4. Once these crucial steps have been completed, Hacienda sends the file back to the source software.

At this crucial point, the visual representation of the invoice can be created immediately. This seamless process culminates in the validation of the invoice, which ultimately provides the buyer with a fully authenticated data set.