Sending XML Files
TicketBAI compliance contemplates the creation of two types of XML Files:
Registration Files: XML file created when a new invoice is issued.
Cancellation Files: XML file created when an invoice is cancelled, such as for transactions not carried out.
TicketBAI requires that these files be sent to the corresponding Tax Authority, depending on where the legal address of the taxpayer issuing the invoices is declared.
SIGN ES performs the sending automatically in Araba and Gipuzkoa. The invoices sent by SIGN ES is used as the “Issued invoices book” of the SII System (Immediate Information Supply) for taxpayers who must comply with it. However, if additional information is required as contemplated by the SII -such as external reference, real estate transfers subject to VAT, amongst other- this will have to be sent through an additional service called OSATU, not contemplated within TicketBAI specifications (See requirements of OSATU service available in Spanish).
The sending process of TicketBAI files is carried out in the SIGN ES API Signing component. The Signing component synchronizes the state of TicketBAI files from the SIGN ES server to the Spanish Tax Authority's server. This synchronization is implemented over the request/response model provided by the Spanish Tax Authority.
In Bizkaia, TicketBAI Files must be included and sent within the LROE Books (Book of economic operations registries) chapters. For this, SIGN ES offers an export functionality to obtain the TicketBAI files in Base64 format, these have to be included within the LROE Books. SIGN ES does not perform the LROE books generation and sending.
SIGN ES API performs validations that prevent rejection of the XML files when sending them to the Tax Authority.
Server connection lost
As long as you're connected to SIGN ES, you do not need to worry. In case of connection loss to the Spanish Tax Authority server, SIGN ES implements an availability check of the TicketBAI service. The transmission of TicketBAI Files will continue automatically when the service connection is restored.
If you lose connection to us
In case of internet connection problems on the POS system, the Spanish Tax Authorities have established a series of indications to follow. This guidelines vary with the Province.
Araba
Even if there's a connection problem, the taxpayer will issue an invoice for the customer, keeping a copy of it. This invoice has to be part of a specific series according to the incident indicated in Article 17 of the TicketBAI regulation.
The situation will be communicated to the Tax Authorities by sending an email to ticketbai@araba.eus indicating:
- Identification: Name or company name and VAT Number (NIF)
- Cause of the incident
- In the subject of the email, indicate that this corresponds to an issue according to article 17 of the TicketBAI regulation.
As soon as the issue is solved, the issued invoices must be introduced in the TicketBAI software in a correlative way. It’s not necessary to inform the Tax Authority when the issue is resolved.
Source: Araba's FAQs
Bizkaia
In case of not being able to issue compliant invoices (meaning, with TBAI ID and QR code), the taxpayer must issue an invoice to the customer anyways. The information on these invoices must be sent to the Provincial Council of Bizkaia within the LROE books:
- LROE for natural persons (Form 140) within the subchapter 1.2 - Income with invoice without guarantor software.
- LROE for legal persons (Form 240) within the subchapter 1.2 -Invoices issued without guarantor software.
The Tax Authority may require the taxpayer to justify the situation. Therefore, the taxpayer must keep and provide the appropriate supporting documentation.
Since the sending of the TicketBAI XML files within the LROE books is not done simultaneously with the transaction, then the situation of short-term internet connection loss should not be an issue in Bizkaia.
Source: BATUZ FAQs
Gipuzkoa
Even if there's a connection problem, the taxpayer will issue an invoice for the customer, keeping a copy of it. This invoice has to be part of a specific series according to the incident indicated in Article 17 of the TicketBAI regulation.
The situation will be communicated to the Tax Authorities by sending an email to ticketbai@gipuzkoa.eus indicating:
- Identification: Name or company name and VAT Number (NIF)
- Cause of the incident
- In the subject of the email, indicate that this corresponds to an issue according to article 17 of the TicketBAI regulation.
If the problem persists for more than 24 hours, the Tax Authority must be notified by submitting a letter to Zergabidea.
As soon as the issue is solved, the issued invoices must be introduced in the TicketBAI software in a correlative way. It’s not necessary to inform the Tax Authority when the issue is resolved.
Source: Gipuzkoa's FAQs