Spain TicketBAI
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.
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es-tbai-correction
Extensions
The following extensions are supported.
TicketBAI Product Key
Key: es-tbai-product
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.
| Value | Name |
|---|---|
goods | Delivery of goods |
services | Provision of services |
resale | Resale of goods without modification by vendor in the simplified regime |
TicketBAI Exemption code
Key: es-tbai-exemption
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.
| Value | 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
Key: es-tbai-correction
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.
| Value | 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 |