Spain will start TicketBAI in the Basque region from January 2022. TicketBAI is the new invoice reporting model in real-time to the tax authorities. It is a joint project of three Basque provincial councils (Álava, Vizcaya, and Guipúzcoa) and the Basque Government to combat tax fraud. In each provincial council, Ticket BAI is in various levels of development. Technical requirements and implementation dates have previously been issued by Guipzcoa and Vizcaya. Álava has set a date for implementation, and the regulation will be published in 2022. All physical and legal persons who perform economic activities in one of the three provincial councils are subject to comply with TicketBAI. Once a sale is made, a XML-TBAI file must be created, signed and sent to the tax office of the relevant provincial council. Based on the reported file, each sale must additionally generate an invoice containing the TBAI code and TBAI QR code. It is expected that the implementation of TicketBAI will be extended to the whole country in the upcoming years.
