Introduction
The Spanish (Veri*factu) and Basque (TicketBAI) Cash Security Regulation have been introduced in the market. With different due-dates, the Spanish financial authorities (Agencia Estatal de Administración Tributaria and Haciendas Forales) are requiring that your PoS-Solution complies with certain organizational and technical requirements. These requirements are forming the basis for a tamper-proof operation of cash registers in Spain, including the Basque Country.
By using SIGN ES, you will be complying with the legal regulations with a seamless integration.
SIGN ES is a platform-independent and software-only solution. SIGN ES is a RESTful API. The only thing you need in order to integrate SIGN ES is a stable internet connection.
About Verifactu
Verifactu refers to software that complies with the Anti-Fraud Law, the Royal Decree 1007/2023 establishing the requirements to be adopted by the computerized or electronic systems that support invoicing processes, and the Ministerial Order HAC/1177/2024 of October 17th, establishing the technical, functional and content specifications for Invoicing Systems.
Verifactu applies to:
- Companies, professionals, and freelancers throughout Spain, who are not subject to the SII (Immediate Supply of Information) system.
- The supply of goods and the provision of services, in B2B and B2C operations.
- In-store and online sales.
- Paper and/or electronic invoices issued.
Taxpayers with tax residence in the Basque Country are subject to TicketBAI regulation. Taxpayers with tax residence in Navarre are not yet subject to fiscalization.
The basic process of Verifactu compliance consists of:
1) The billing or POS system complies with the Anti-Fraud Law, which includes being equipped with a software that complies with the Verifactu regulation.
2) An XML file is generated for each issued invoice, and electronically signed using an electronic certificate. This file will contain the corresponding Verifactu footprints: chaining to the previously generated file and information about the software used.
3) In compliance with the Verifactu Mode, the XML Files are automatically sent to the Spanish Tax Authority (AEAT).
4) The issued invoice contains the Verifactu phrase and QR code.
SIGN ES API operates only in Verifactu Mode, with real time transmission of Verifactu XML files to the Tax Authority. Therefore, SIGN ES requires that you have a stable internet connection.
To ensure that the Anti-fraud Law is complied with, please make sure that:
- all transactions are transmitted to SIGN ES API,
- all information available of each transaction is provided to SIGN ES API,
- the POS does not allow to delete information or modify transactions already carried out (in which case the transaction should be a new CORRECTION), and
- the user can always visualize the information of the taxpayer using the system.
SIGN ES API only contains information relevant to Verifactu and TicketBAI compliance. In case of an audit by the Tax Agency, please make sure that you showcase this information separately from any other non-relevant aspects.
About TicketBAI
TicketBAI is a joint project of the Basque Government and the regional tax administrations of the three Basque provinces: Araba, Gipuzkoa and Bizkaia. TicketBAI is a software-based fiscalization system that was designed to prevent manipulation of tax-related information and prevent fraud.
TicketBAI applies to:
All natural and legal persons and entities that carry out an economic activity that falls within the jurisdiction of the Basque Tax Administration in personal tax income or society income, as established in the Economic Agreement with the Autonomous Community of the Basque Country (Law 12/2002, of May 23 (Spanish only)).
The supply of goods and the provision of services, in B2B and B2C operations.
In-store and online sales.
Paper and/or electronic invoices issued.
The basic process of TicketBAI compliance consists of:
1) The billing or POS system is equipped with a TicketBAI guarantor software.
2) An XML file or “TicketBAI File” is generated and electronically signed using a digital certificate. This file will contain the corresponding TicketBAI footprints: chaining to the previously generated file and information about the software used.
3) The XML Files are automatically sent to the corresponding tax authorities.
4) The issued invoice contains the TicketBAI ID code and QR code.
Once you integrate SIGN ES API, you will already be compliant with TicketBAI.
About BATUZ
BATUZ is the initiative of the Provincial Council of Bizkaia aimed at using new technologies to combat tax fraud. Its implementation requires all individuals engaged in economic activities in Bizkaia to invoice using a system adapted to TicketBAI, which is a billing software that meets specific transparency requirements.
BATUZ conist of three fundamental components:
1) TicketBAI: Its implementation will ensure that every invoice issued is declared.
2) Requirement to keep LROE books (Libro Registro de Operaciones Económicas).
3) Preparation of VAT, Corporate and Income tax drafts: with the information submitted, the Tax Authorities will prepare drafts for individuals and legal entities.
SIGN ES complies with all the requirements set by TicketBAI, and allows for the submission of the subchapter of issued invoices of the LROE. However, further responsibilities related to points 2 and 3 lie on the taxpayer.
About LROE
All persons or entities that carry out economic activities in Spanish territory and that are subject to Personal Income Tax, Corporation Tax or IRNR in Bizkaia are obliged to file the LROE. Form 140 corresponds to individuals, while legal entities and non-resident taxpayers with a permanent establishment must file form 240. These forms serve as declarations to the tax authorities where individuals and companies report their income, expenses, and invoices.
In SIGN ES, the distinction between an individual and a company is done automatically according to the NIF (tax_number) structure. The corresponding type of entity will be assigned in the response after creating a new taxpayer.
LROE Structure
The LROE is structured according to the following chapters and subchapters:
| Model 140 | Model 240 |
|---|---|
| 1 - Income and issued invoices 1.1 - Income with issued invoices (guarantor software) 1.2 - Income with issued invoices (without guarantor software) 1.3 - Income without invoice | 1 - Issued invoices 1.1 - Issued invoices (guarantor software) 1.2 - Issued invoices (without guarantor software) |
| 2 - Expenses and received invoices 2.1 - Expenses with invoices 2.2 - Expenses without invoices | 2 - Received Invoices |
| 3 - Affected or investment assets 3.1 - Addition of affected or investment assets 3.2 - Improvement of affected or investment assets 3.3 - Disposal of affected or investment assets 3.4 - Annual regularization of investment assets | 3 - Investment Assets |
| 4 - Certain Intracommunitary Operations 4.1 - Intracommunity transfers, expert reports, and other 4.2 - Sale of goods on consignment | 4 - Certain Intracommunitary Operations 4.1- Intracommunity transfers, expert reports, and other 4.2 - Sale of goods on consignment |
| 5 - Cash Basis / Cash and Payment Criterion 5.1 - Receipts 5.2 - Payments | 5 - Cash Basis 5.1 - Receipts 5.2 - Payments |
| 6 - Provisions and supplies | 6 - Other Information of Tax Relevance 6.1 - Amounts over 6,000 euros received in cash 6.2 - Insurance operations 6.3 - Travel agencies |
| 7 - Other information of tax relevance 7.1 - Inventory variation 7.2 - Leases of business premises 7.3 - Property transfers subject to VAT 7.4 - Amounts over 6,000 euros received in cash | |
| 8 - Asset Grouping 8.1 - Addition of asset groupings 8.2 - Disposal of asset groupings |
FAQ
FAQs can be accessed via support.fiskaly.com.
Getting Started
Get started easily using our Quick Start.