Spain TicketBAI

Key: es-tbai-v1 Module: github.com/invopop/gobl

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

TicketBAI VAT Regime Key

Identifies the VAT regime or operation classification applied to the transaction. Maps to the ClaveRegimenIvaOpTrascendencia field, with values taken from the TicketBAI XSD. The regime code is normally assigned per tax combo. If no regime code is provided, GOBL will try to assign a code from the following contexts:

Combo Context	Regime Code
Category `IGIC`	`08`
Key `export`	`02`
Has surcharge	`51`
Otherwise	`01`

es-tbai-regime

Code	Name
`01`	General regime operation
`02`	Export
`03`	Special regime for used goods, art objects, antiques and collectibles
`04`	Special regime for investment gold
`05`	Special regime for travel agencies
`06`	Special regime for VAT groups (Advanced Level)
`07`	Special cash accounting regime
`08`	Operations subject to IPSI/IGIC
`09`	Billing of travel agency services acting as mediators in name and on behalf of others
`10`	Collection of professional fees or industrial property rights on behalf of third parties
`11`	Business premises rental operations subject to withholding
`12`	Business premises rental operations not subject to withholding
`13`	Business premises rental operations, both subject and not subject to withholding
`14`	Invoice with pending VAT accrual in work certifications for Public Administration
`15`	Invoice with pending VAT accrual in successive tract operations
`17`	Operation under OSS or IOSS regimes
`51`	Operations under the equivalence surcharge regime
`52`	Operations under the simplified VAT regime
`53`	Operations carried out by or for entities without a permanent establishment

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}$

Identity Type Code

Identity code used to identify the type of identity document used by the customer when there is no tax identifier available. Maps to the IDType value under IDOtro in the TicketBAI XML. The regular Party Tax Identity is preferred over using a specific identity type code, and will be mapped automatically as follows:

Spanish Tax IDs will be mapped to the NIF field.
EU Tax IDs will be mapped to the IDOtro field with code 02.
Non-EU Tax IDs will be mapped to the IDOtro field with code 04.

The following identity key values will be mapped automatically to an extension by the addon:

Identity Key	Extension Code
`passport`	`03`
`foreign`	`04`
`resident`	`05`
`other`	`06`

Example identity of a UK passport:

{
	"identities": [
		{
			"key": "passport",
			"country": "GB",
			"code": "123456789"
		}
	]
}

Will be normalized to:

{
	"identities": [
		{
			"key": "passport",
			"country": "GB",
			"code": "123456789",
			"ext": {
				"es-tbai-identity-type": "03"
			}
		}
	]
}

es-tbai-identity-type

Code	Name
`02`	NIF-VAT Identity (VIES)
`03`	Passport
`04`	Foreign Identity Document
`05`	Residential Certificate
`06`	Other Identity Document

TicketBAI Simplified Invoice Flag

Flag that maps to the FacturaSimplificada field in TicketBAI documents. Set automatically to S by GOBL during normalization when the simplified tag is present. When absent, the invoice is treated as N (not simplified).

es-tbai-simplified

Code	Name
`S`	Yes
`N`	No

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` Invoice tax is required
`tax.ext`	Ext require [es-tbai-region]	`GOBL-ES-TBAI-BILL-INVOICE-02` Invoice tax extension ‘es-tbai-region’ is required
`customer`	Non-simplified Present	`GOBL-ES-TBAI-BILL-INVOICE-03` Invoice customer is required for non-simplified invoices
`customer`	Non-simplified Has tax_id or identity-type identity	`GOBL-ES-TBAI-BILL-INVOICE-08` Invoice customer must have a tax_id or an identity with ext ‘es-tbai-identity-type’
`preceding`	Invoice type in [credit-note, corrective, debit-note] Present	`GOBL-ES-TBAI-BILL-INVOICE-04` Invoice preceding documents are required for credit-note, corrective, debit-note invoices
`preceding[*].issue_date`	Present	`GOBL-ES-TBAI-BILL-INVOICE-05` Invoice preceding issue date is required
`preceding[*].ext`	Ext require [es-tbai-correction]	`GOBL-ES-TBAI-BILL-INVOICE-06` Invoice preceding ext ‘es-tbai-correction’ is required
`notes`	Has general note	`GOBL-ES-TBAI-BILL-INVOICE-07` Invoice must have a note with key ‘general’
`supplier.ext`	Bizkaia individual Ext require [es-tbai-bi-activity]	`GOBL-ES-TBAI-BILL-INVOICE-10` Invoice supplier 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` Invoice supplier 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

​Correction Definitions

​Extension Keys

​Extensions

​TicketBAI Region Code

​TicketBAI Product Key

​TicketBAI Exemption code

​TicketBAI Rectification Type Code

​TicketBAI VAT Regime Key

​Activity Code (Bizkaia)

​Identity Type Code

​TicketBAI Simplified Invoice Flag

​Validation Rules