Recent changes in Batuz and TicketBAI in the Basque Country for Q4 2023

Rocío Arquiola

Esperta Fiscalità Spagnola

02/10/20234 min tempo per leggere

Nel suo ruolo di Marketing & PR Manager per il mercato spagnolo, Rocio si adopera per semplificare la fiscalità relativa a TicketBAI, Veri*Factu e fatture elettroniche B2B, promuovendo così la trasparenza e la conformità tra le aziende del settore.

In July and September 2023, the Basque Country’s tax authorities published some changes, new features and recommendations for implementing TicketBAI in the three provinces, with their own particularities for each one of them.

In this post, you’ll learn about those new features that you will have to take into account in order to stay up-to-date and comply 100% with the Basque tax regulations.

Biscay: news from Batuz

Biscay’s Tax Agency has published version 1.2.2 of the TicketBAI registration scheme (ticketBaiV1-2-2.xsd), which will be available in the Production environment as of 01/01/2024.

In this new version, the XSD schemas for both TicketBAI registration and cancellation are updated, although the schemas maintain the numbering of the internal version (IDVersionTBAI).

The main changes in relation to the previous version are:

Changes in the registration scheme in version 1.2.2:

New VAT regime key: 54
New non-taxation types: IE and VT
Extension of the repetitive non-taxable details from 2 to 4 and VAT detail from 6 to 12
MinOccurs occurrence indicator was unified, indicating that minOccurs = 1
The definition of the free-text type mandatory fields was modified in order not to allow empty nodes or blanks

Changes in the cancellation scheme in version 1.2.2:

The definition of the free-text type mandatory fields was modified in order not to allow empty nodes or blanks

Gipuzkoa: news regarding TicketBAI

On 1st September 2023, tax authorities of Gipuzkoa published a list of recommendations for filling in and sending XML files. Although you can find all the specific details here, the main new features are:

Validations in the schema that will be modified in October 2023
Most common errors and how to avoid them
Warnings that do not produce an error, but mark invoices as incorrect
Prohibition of the dissociation of data between the invoice delivered and the data sent in the XML file
New keys and values that will come into force as of 15th October 2023

Araba: TicketBAI news

The province of Araba published on 7th September a series of modifications to the TBAI file scheme, with an enforcement date of 16th October 2023. However, the implementation date of the changes has been postponed to 1 January 2024. In this case, the XSD schema of the TicketBAI, receipt and cancellation files, as well as the Zuzendu and Osatu files, are updated.

According to Araba’s tax authorities, "the XML files complying with the current schema will continue to comply with the new schema, except in some cases where the mandatory nodes are not indicated".

Therefore, we summarize the suggested changes here, although you will find all the complete information here (in Spanish).

They specify which elements of the TicketBAI XML are going to be mandatory for both the registration and the cancellation files. If this compulsory data is not sent, a rejection of the TBAI file will be expected as it does not comply with the defined schema.
New VAT regime key: 54
New non-taxation types: IE and VT
Extension of the repetitive non-taxable details from 2 to 4 and VAT detail from 6 to 12. Taxpayers who are under the SII (Immediate Supply of Information), will be able to use more than 6 repetitive Detail VAT only from the moment that the SII admits it.

How to implement these changes in your business in order to be 100% TicketBAI compliant?

If your business has developed an ad hoc solution for TicketBAI, your development team will need to implement all these changes. On the one hand, to ensure that you remain compliant with the core requirements and, on the other hand, to optimize the XML files you send to the Basque authorities and to avoid current and future errors.

If you have outsourced the implementation of TicketBAI instead, or you are invoicing through a guarantor software, you will need to ensure that they will implement all the requirements set by the tax authorities and that they will keep them constantly updated.

fiskaly is certified as an official software in the three Basque provinces, so our software is always updated with the latest technical requirements. Our clients are always 100% TicketBAI compliant.

If your company is based in the Basque Country and you are not TicketBAI compliant yet, please contact us and we’ll inform you about the next steps and any other doubts you may have. We’ll be happy to help you!