Spain TicketBAI

Key: es-tbai-v1

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Extension Keys

One or all of the following extensions may be required as part of the correction options. See the Extensions section for possible values.

• es-tbai-correction

Extensions

TicketBAI Region Code

Region codes are used by TicketBAI to differentiate between the different subdivisions of the Basque Country. This is used to determine the correct API endpoint to use when submitting documents.

es-tbai-region

Code	Name
VI	Araba
BI	Bizkaia
SS	Gipuzkoa

TicketBAI Product Key

Product keys are used by TicketBAI to differentiate between -exported- goods and services. It may be useful to classify all products regardless of wether they are exported or not.

There is an additional exception case for goods that are resold without modification when the supplier is in the simplified tax regime. For must purposes this special case can be ignored.

If no product key is provided, the default is “services”.

es-tbai-product

Code	Name
goods	Delivery of goods
services	Provision of services
resale	Resale of goods without modification by vendor in the simplified regime

TicketBAI Exemption code

Codes used by TicketBAI for both “exempt”, “not-subject”, and reverse charge transactions. In the TicketBAI format these are separated, but in order to simplify GOBL and be more closely aligned with other countries we’ve combined them into one.

The follow mappings will be made automatically by GOBL during normalization.

Tax Key	Exemption Codes
exempt	E1 (default), E6
export	E2 (default), E3, E4
intra-community	E5
reverse-charge	S2
outside-scope	OT, RL, VT, IE

es-tbai-exemption

Code	Name
E1	Exempt: pursuant to Article 20 of the Foral VAT Law
E2	Exempt: pursuant to Article 21 of the Foral VAT Law
E3	Exempt: pursuant to Article 22 of the Foral VAT Law
E4	Exempt: pursuant to Articles 23 and 24 of the Foral VAT Law
E5	Exempt: pursuant to Article 25 of the Foral VAT law
E6	Exempt: pursuant to other reasons
OT	Not subject: pursuant to Article 7 of the VAT Law - other cases of non-subject
RL	Not subject: pursuant to localization rules
VT	Not subject: sales made on behalf of third parties (amount not computable for VAT or IRPF purposes)
IE	Not subject in the TAI due to localization rules, but foreign tax, IPS/IGIC or VAT from another EU member state is passed on
S2	Subject and not exempt: with reverse charge

TicketBAI Rectification Type Code

Corrected or rectified invoices that need to be sent in the TicketBAI format require a specific type code to be defined alongside the preceding invoice data.

es-tbai-correction

Code	Name
R1	Rectified invoice: error based on law and Article 80 One, Two and Six of the Provincial Tax Law of VAT
R2	Rectified invoice: error based on law and Article 80 Three of the Provincial Tax Law of VAT
R3	Rectified invoice: error based on law and Article 80 Four of the Provincial Tax Law of VAT
R4	Rectified invoice: Other
R5	Rectified invoice: simplified invoices

Activity Code (Bizkaia)

Economic activity code (epígrafe) for individual issuers submitting through Bizkaia’s LROE Modelo 140 register. Not required for organisations, who file through Modelo 240.

es-tbai-bi-activity

Pattern: ^\d{1,7}$

Validation Rules

bill.Invoice

Field	Test	Validation Code / Message
Invoice	Can convert to [EUR]	GOBL-ES-TBAI-BILL-INVOICE-09 Invoice must be in EUR or provide exchange rate for conversion
tax	Present	GOBL-ES-TBAI-BILL-INVOICE-01 Tax is required
tax.ext	Ext require [es-tbai-region]	GOBL-ES-TBAI-BILL-INVOICE-02 Extension ‘es-tbai-region’ is required
customer	Non-simplified Present	GOBL-ES-TBAI-BILL-INVOICE-03 Customer is required for non-simplified invoices
customer.tax_id	Non-simplified Present	GOBL-ES-TBAI-BILL-INVOICE-08 Customer tax ID is required
preceding	Invoice type in [credit-note, corrective, debit-note] Present	GOBL-ES-TBAI-BILL-INVOICE-04 Preceding documents are required for credit-note, corrective, debit-note invoices
preceding[*].issue_date	Present	GOBL-ES-TBAI-BILL-INVOICE-05 Preceding issue date is required
preceding[*].ext	Ext require [es-tbai-correction]	GOBL-ES-TBAI-BILL-INVOICE-06 Preceding ext ‘es-tbai-correction’ is required
notes	Has general note	GOBL-ES-TBAI-BILL-INVOICE-07 With key ‘general’ missing
supplier.ext	Bizkaia individual Ext require [es-tbai-bi-activity]	GOBL-ES-TBAI-BILL-INVOICE-10 Extension ‘es-tbai-bi-activity’ is required for Bizkaia individuals
supplier.ext	Ext ‘es-tbai-bi-activity’ matches pattern ’^\d$‘	GOBL-ES-TBAI-BILL-INVOICE-11 Extension ‘es-tbai-bi-activity’ must be a valid Bizkaia activity code (epígrafe)

tax.Combo

Field	Test	Validation Code / Message
ext	Exempt vat/igic Ext require [es-tbai-exemption]	GOBL-ES-TBAI-TAX-COMBO-01 Extension ‘es-tbai-exemption’ is required for exempt tax combos