Since 2015, like any other state in the Spanish territory, the Basque Government has implemented the operation of the electronic invoicing system. If you are thinking of starting or already have your own business in the Basque Country, you will want to read this article.

What is electronic invoicing in the Basque Country?

According to the official website of the Basque Country, the electronic invoicing service of the Autonomous Community of the Basque Country is a system available to any supplier that provides services or delivers goods to the public sector of the autonomous community and other institutions.

Through this service, electronic invoices can be submitted and sent, as well as the option to check their status.

Since it is very easy to use, the Basque Government’s electronic invoicing system facilitates procedures that previously required reiterative and unproductive work. In addition, its help service resolves any doubts that may arise during the process of submitting invoices.

Through this system, invoices are sent to the corresponding Institution or Administration. This simplifies sending them, since it represents a single point of entry for the entire Public Sector of the Basque Government.

How to use the electronic invoicing system of the Basque Country?

First of all, you must first register with a recognized digital certificate. The same web page will tell you what they are: those issued by the Fábrica Nacional de Moneda y Timbre, the electronic DNI, among others.

Once registered, the system will allow you to send invoices through two ways: the manual system and the automatic system.

The manual system is aimed at self-employed persons or entities that do not integrate an ERP system in their organization. Through the web portal you can register the invoice, issue it, import an existing invoice as long as it is in the appropriate format, consult the invoices issued and even set up mail alerts.

On the other hand, the automatic method is designed for organizations with an ERP system in place. Thanks to this, the process is automated and, of course, facilitated. Thus, it turns out to be more agile and secure.

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Do all companies have to use the Basque electronic invoicing system?

In simple words, any company that invoices the Basque administration must use the electronic invoicing system, except those with an invoice of less than 5,000 €.

In this sense, any self-employed worker or company wishing to carry out procedures with the Basque Administration must include this system. Let us not forget that it is available to all those suppliers that provide services or offer products to any entity that is part of the Basque Public Sector.

That said, the companies that are obliged to submit electronic invoices are limited liability companies, corporations, legal entities and entities without legal personality that lack nationality.

It is also applicable to permanent establishments and branches of non-resident entities as established in the tax regulations.

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E-invoicing and TicketBAI, are they the same?

It is normal to confuse the invoicing system and TicketBAI, since they have the same purpose: to combat tax evasion. However, they are not the same. Some of their most important differences are:

First of all, the electronic invoice is the electronic voucher where details of the purchase and sale of a product or provision of services are given. Whereas, TicketBAI is intended to control the collection of invoices and billing of freelancers or companies, all this in order to monitor income, including cash payments.

Second, those obliged to use electronic invoicing are all those corporate or self-employed companies that issue invoices to the public sector. On the other hand, the companies or self-employed companies with tax residence in the Basque Country will have to use TicketBAI.

Third, the electronic invoicing system is applied throughout the European Union, while the TicketBAI system is applied only in the Basque Country.

Finally, the electronic invoice contains a file with information on supplies, parts, withholdings and discounts, while TicketBAI offers a file with the preparation of the invoice.

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Now that you have read this article, are you ready to report your own electronic invoices? If you still have unanswered questions and need some advice, in TAS Consulting we have a highly trained team to address and resolve your doubts.