TicketBAI
Anti-fraud CTC system of the Basque foral territories.
Definition
TicketBAI requires every taxpayer to use software guaranteeing invoice immutability: for each transaction an XML file is generated, electronically signed, linked to the previous invoice by a hash (chaining) and transmitted to the foral tax authority; a QR code and an identification code (TBAI) are printed on the invoice. The chaining makes any deletion or alteration detectable.
Origin
Established by the foral regulations of the three Basque territories — for example Foral Decree 5/2020 of 15 July in Bizkaia — under the Basque Government and the foral tax authorities of Araba, Bizkaia and Gipuzkoa.
Example in context
An SME in Gipuzkoa issues an invoice: its approved software produces the signed TicketBAI XML file, computes the hash linking the invoice to the previous one, and prints the TBAI QR code letting the customer verify the transaction with the Hacienda.