It is known that there are special invoice reporting obligations, known as SII, present in Spain. Also, TicketBAI obligations are already in force in the Basque region. The question is how these two invoice reporting obligations are connected, and whether one shuts down the other.
Does the TicketBai obligation affect SII requirements?
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
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419
Content accuracy validation date:
23.01.2023
Content accuracy validation time:
11:53h
Content
The Gipuzkoa Tax Authority in the Basque Country announced that the TicketBAI obligation does not exempt taxpayers from complying with SII requirements. It is clarified, however, that the data sent by TicketBAI will be interpreted as filling in the same matching fields in the SII that correspond exclusively with the ledger of invoices issued required for the SII.
Also, it is important to state that the remaining data that has not been completed must be completed within the established deadlines to comply with the SII through the appropriate web services. Therefore, taxpayers issuing TicketBAI must continue to send the information corresponding to the rest of the SII ledgers (received invoices, fixed assets, and certain intracommunity supplies).
As a reminder, the TBAI obligation has already started to be applied to certain sectors, depending on the part of the Basque region. More precisely, in Alava, all taxpayers started to use TBAI in November 2022. Retail trade in Gipuzkoa began to comply in November 2022, and certain sectors are required beginning in 2023. In Bizkaia, the obligation will start in 2024.
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