> ## Documentation Index > Fetch the complete documentation index at: https://docs.gobl.org/llms.txt > Use this file to discover all available pages before exploring further. # Spain TicketBAI Key: `es-tbai-v1` Module: [github.com/invopop/gobl](https://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](#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. | 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". | 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` | | 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. | 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` | | 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. 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" } } ] } ``` | 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). | Code | Name | | ---- | ---- | | `S` | Yes | | `N` | No | ## Validation Rules | Field | Test | Validation Code / Message | | ------------------------- | ------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------- | | Invoice | | `GOBL-ES-TBAI-BILL-INVOICE-09`
Invoice must be in EUR or provide exchange rate for conversion | | `tax` | | `GOBL-ES-TBAI-BILL-INVOICE-01`
Invoice tax is required | | `tax.ext` | | `GOBL-ES-TBAI-BILL-INVOICE-02`
Invoice tax extension 'es-tbai-region' is required | | `customer` | | `GOBL-ES-TBAI-BILL-INVOICE-03`
Invoice customer is required for non-simplified invoices | | `customer` | | `GOBL-ES-TBAI-BILL-INVOICE-08`
Invoice customer must have a tax\_id or an identity with ext 'es-tbai-identity-type' | | `preceding` | | `GOBL-ES-TBAI-BILL-INVOICE-04`
Invoice preceding documents are required for credit-note, corrective, debit-note invoices | | `preceding[*].issue_date` | | `GOBL-ES-TBAI-BILL-INVOICE-05`
Invoice preceding issue date is required | | `preceding[*].ext` | | `GOBL-ES-TBAI-BILL-INVOICE-06`
Invoice preceding ext 'es-tbai-correction' is required | | `notes` | | `GOBL-ES-TBAI-BILL-INVOICE-07`
Invoice must have a note with key 'general' | | `supplier.ext` | | `GOBL-ES-TBAI-BILL-INVOICE-10`
Invoice supplier extension 'es-tbai-bi-activity' is required for Bizkaia individuals | | `supplier.ext` | | `GOBL-ES-TBAI-BILL-INVOICE-11`
Invoice supplier extension 'es-tbai-bi-activity' must be a valid Bizkaia activity code (epígrafe) | | Field | Test | Validation Code / Message | | ----- | -------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------ | | `ext` | | `GOBL-ES-TBAI-TAX-COMBO-01`
Extension 'es-tbai-exemption' is required for exempt tax combos |