Blog

Spain beyond the SII: The certified invoicing software to come (the TicketBAI project)

IMG_3809

From the VAT point of view Spain has territorial specificities arising from the existence of autonomous regions with regulatory powers in indirect taxation. This creates different scenarios varying from territories where the VAT does not apply at all (Ceuta and Melilla) or is substituted by a similar regional indirect tax (the IGIC of the Canary Islands) to those where the VAT is applied with certain peculiarities (the Basque Country and Navarra).

 

Foreign companies operating in Spain need to be aware of such scenarios as the same may give rise to a complexity as to their Spanish reporting obligations. Clear example is the existence of, although similar, six different “Immediate Information Supply” (SII) reporting regimes depending of the tax administration that is competent according to the operative of the company.

 

This complexity may give rise to situations where a company obliged to file VAT returns and, if applicable, SII reports, must do it either to the central tax authority (the State Agency for Administration of Taxes, AEAT) or to the corresponding regional tax administration accommodating to their specific regulations. Also, if operating in the Canary Islands, it may also be obliged to file IGIC returns and, if applicable, specific SII reports for this tax.

 

Consequence of this “status quo” is that foreign companies must be aware of the possibility that, depending of their operative, not only the Spanish tax administration but the regional tax authorities of the territories affected may introduce new specific formal obligations affecting their administrative burden.

 

A clear example is the “TicketBAI project” a joint initiative of the Basque Country Government with its three provincial tax administrations Alava, Guipuzcoa and Vizcaya to introduce the obligation for companies and entrepreneurs, if within the scope of the Basque inspection, to generate their invoices with the use of an homologated invoicing software. As to this end, companies operating in the Basque Country will qualify as within the scope of the corresponding Basque inspection:

 

  • If tax domiciled in the Spanish common VAT territory when 75% or more of their turnover takes place in the Basque Country.

 

  • If tax domiciled in the Basque Country when less than 75% of their turnover takes place outside such territory.

 

This new obligation is meant as an anti-fraud measure and will be partially introduced since the 1st January 2021, to be progressively extended to all VAT taxable subjects during 2021 and 2022 following a calendar to be published in January 2020 and where the corresponding deadlines and economic sectors affected will be detailed.

 

Although the technical specifications and electronic signature policy are already accessible at the different websites of the local tax administrations, the legal regulation of the new obligation will actually be published within the year 2020.

 

The homologated invoicing software will operate as follows:

 

  • It will generate a sequential numbering of the invoices electronically signed.

 

  • Two new fields will be added to the invoices that will incorporate all its data in a different format, namely: a TBAI identifying code and a code QR.

 

  • Following the issuing of the invoice an XML-TBAI file will be automatically issued by the software and electronically send to the corresponding local tax administration. In order to facilitate the compliance with the new obligation the tax sites of these local tax administrations will offer free access to a homologated invoicing software so companies and entrepreneurs can generate their invoices without having to use their own internal software.

 

A mailbox dedicated to answer tax consultations related to the TicketBAI project will be habilitated at the websites of the regional tax authorities since the 2nd January 2020.

 

We do not want to conclude without two closing remarks which we consider important:

 

  1. Unless the existing Basque regulations of the SII are changed this new obligation to use a homologated invoicing software is not incompatible nor modifies the current SII obligations of the company.

 

  1. Although the TickecBAI project limits its scope to the Basque Country and will not affect to companies outside of its territorial scope (i.e. only affecting companies that operate is its territory when within the scope of the Basque tax inspection) it is not to be dismissed that similar initiatives are taken at a general level.

 

Note The links included in this article are made to the website of the regional tax authorities of Guipuzcoa.

 

Estados Unidos aboga por una tasa digital opcional
La UE debate sobre la aprobación de un impuesto a ...
 

Comentarios

No hay comentarios por el momento. Se el primero en enviar un comentario.
¿Ya està registrado? Ingresa Aquí
Invitado
Lunes, 27 Enero 2020

Suscríbete a nuestro boletín

Etiquetas utilizadas

actualidad Booking brexit no deal libros contables de impuestos especiales inversores expertos en VAT suministro inmediato tiendas online IVA en tiempo real United Kingdom Amazon secreto profesional energía automatización european union aranceles conflictos fiscales impuestos digitales China régimen fiscal impuestos especiales IVEA tasa digital VAT Forum declaración fiscal acuerdo post brexit mayority voting OCDE compra de acciones obligaciones fiscales SII Luxemburgo yate nuevo sistema de IVA sentencia economía digital Quick Fixes acuerdo de comercio España IVA defraudado Estados Unidos OMC representante legal impuestos European Commission impuestos en la UE BEPS plataformas digitales ECOFIN Suministro Inmediato de la Información Estonia formación tasa GAFA Suministro Inmediato de Información Hungría Alemania Batuz Portugal International VAT Expert Academy grandes empresas Chipre Spain economía colaborativa nuevo impuestos impuesto a las transacciones financieras taxation operaciones digitales publicaciones electrónicas doble imposición brexit duro gas asesores fiscales publicaciones digitales reservas online aduanas asesores especializados directiva Brexit factura electrónica cotización en bolsa armonización fiscal contenido bajo demanda vendedores online no deal brexit Modelo 720 e-commerce eventos especializados sistema fiscal multinacionales tasa Tobin asientos contables facturación zona euro VAT alquiler vacacional Unión Europea asesoramiento fiscal transacciones financieras tasa tech Agencia Tributaria facturas asesoría fiscal IVA europeo indirect taxes normativa del IVA Comisión Europea tasa Google Italia VAT gap salida de Reino Unido infracciones autónomos impuestos indirectos Holanda electricidad publicaciones físicas ESI facturación electrónica acuerdo global reglas de IVA Reino Unido intereses de demora armonización de impuestos fiscalidad derecho comunitario Administración sector energético bienes de ciudadanos Global Forum on VAT brexit sin acuerdo IVPEE Plan de Acción de IVA Hacienda proyecto OECD bonos univalentes Annual VAT Summit operaciones transfronterizas modelo 720 Austria ERP mercados financieros conecuencias brexit directiva DAC6 Canarias tipo general del IVA MIFID II agujero de IVA ventas online Primer Pilar UE notificación del IVA impuesto GAFA International School on Indirect Taxation República Checa bonos polivalentes medidas antifraude asesoramiento Organización para la Cooperación y el Desarrollo Económico política fiscal Francia impuesto aviación prensa española tribunales IVA impagado fraude fiscal step plan exenciones IVA G20 DAC6 AEAT comercio electrónico reclamación de deuda Sistema de Intercambio imposición indirecta Suministro inmediato de la información Europa servicios digitales tasa Netflix fraude de IVA SILICIE impuesto digital bonos convertibles relaciones comerciales ecommerce Ley de Presupuestos economía global contribuyentes no residentes European Union
logo-ivaconsulta-byn.png

Estudiamos las necesidades en materia fiscal a nivel europeo de empresas globales.

Siguenos en:

platforamvat-byn.png
Para una más eficiente prestación de nuestros servicios hemos desarrollado PlatformVAT, nuestra propia herramienta de trabajo colaborativo en línea.
Copyright © 2020 IVAconsulta - Todos los derechos reservados

Desarrollo web: The Chef MARKETING

Buscar