{"id":5120,"date":"2020-09-29T08:50:14","date_gmt":"2020-09-29T06:50:14","guid":{"rendered":"https:\/\/www.distritok.com\/blog\/?p=5120"},"modified":"2022-11-11T10:50:37","modified_gmt":"2022-11-11T09:50:37","slug":"que-es-ticketbai","status":"publish","type":"post","link":"https:\/\/www.distritok.com\/blog\/que-es-ticketbai\/","title":{"rendered":"\u00bfQu\u00e9 es TicketBAI?"},"content":{"rendered":"<p>Desde hace meses venimos escuchando en prensa, redes y televisi\u00f3n la palabra <a href=\"https:\/\/www.euskadi.eus\/ticketbai\/\">TicketBAI<\/a>. Hoy queremos aclarar en qu\u00e9 consiste y a qui\u00e9n va dirigido.<\/p>\n<ul>\n<li><strong>\u00bfQu\u00e9 es TicketBAI?<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 60px;\"><strong>TicketBAI (en adelante TBAI) es un proyecto compartido entre las tres Diputaciones Forales (\u00c1lava, Gipuzkoa y Bizkaia) y el Gobierno Vasco que tiene como objetivo establecer una serie de obligaciones legales y t\u00e9cnicas<\/strong>, de modo que, a partir de la entrada en vigor de TBAI, todas las personas f\u00edsicas y jur\u00eddicas que realicen una actividad econ\u00f3mica deber\u00e1n utilizar un software de facturaci\u00f3n que cumpla los requisitos t\u00e9cnicos que se publiquen.<\/p>\n<p style=\"padding-left: 60px;\"><strong>El nuevo sistema permitir\u00e1 a las haciendas forales controlar los ingresos de las actividades econ\u00f3micas de las personas contribuyentes<\/strong> y, en particular, de aquellas actividades enmarcadas en sectores que realizan entregas de bienes o prestaciones de servicios a los consumidores finales, cobrados en gran medida en efectivo. Asimismo, dicha informaci\u00f3n se utilizar\u00e1 para facilitar a los contribuyentes el cumplimiento de sus obligaciones tributarias.<\/p>\n<ul>\n<li><strong>\u00bfA qui\u00e9n afecta?<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 60px;\">TBAI afecta a todas las personas f\u00edsicas y jur\u00eddicas y entidades sin personalidad jur\u00eddica que desarrollen actividades econ\u00f3micas y que est\u00e1n sujetas a la competencia normativa de las Haciendas Forales Vascas en el IRPF o en el IS, de acuerdo con lo previsto en el Concierto Econ\u00f3mico con la Comunidad Aut\u00f3noma del Pa\u00eds Vasco, aprobado por la Ley 12\/2002, de 23 de mayo.<\/p>\n<ul>\n<li><strong>\u00bfCu\u00e1l es su funci\u00f3n?<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 60px;\">B\u00e1sicamente lo que TBAI hace es un encadenamiento de las facturas, que asimismo se firman electr\u00f3nicamente, lo que impide su manipulaci\u00f3n o borrado. Ello va a asegurar la autenticidad, integridad, trazabilidad e inviolabilidad de los registros inform\u00e1ticos, en definitiva, que no se puedan manipular o borrar las facturas una vez emitidas a trav\u00e9s de los diferentes dispositivos tales como terminales punto de venta (TPV), ordenadores personales, m\u00e1quinas de vending avanzadas, balanzas avanzadas, tabletas o tel\u00e9fonos m\u00f3viles. Los registros deber\u00e1n ser remitidos a las Haciendas forales correspondientes cumpliendo la forma y plazos establecidos por cada una de ellas.<\/p>\n<p><strong>La primera hacienda foral en ponerlo en funcionamiento de manera voluntaria ser\u00e1 Bizkaia<\/strong>, con el proceso BATUZ, estrategia de control de la tributaci\u00f3n de todas las empresas y aut\u00f3nomos sujetos a la normativa de Bizkaia con independencia de su tama\u00f1o.<\/p>\n<p>BATUZ est\u00e1 formado por tres componentes:<\/p>\n<ul>\n<li><strong>Software de Facturaci\u00f3n TicketBAI<\/strong>, sistema inform\u00e1tico de facturaci\u00f3n para asegurar y verificar la declaraci\u00f3n de todas las operaciones y ventas realizadas.<\/li>\n<li><strong>Libros de registros de operaciones econ\u00f3micas, modelos 140 y 240<\/strong>. En los que se declarar\u00e1n los ingresos, gastos y facturas de las personas que realizan actividades econ\u00f3micas. Modelo 140 para personas f\u00edsicas y Modelo 240 para personas jur\u00eddicas.<\/li>\n<li><strong>Elaboraci\u00f3n de borradores de IVA, Sociedades y Renta<\/strong>. Con la informaci\u00f3n remitida en los modelos 140 y 240, la Hacienda Foral de Bizkaia elaborar\u00e1, a las personas jur\u00eddicas y a las personas f\u00edsicas con actividad econ\u00f3mica, borradores de declaraci\u00f3n de IVA y de Sociedades o Renta.<\/li>\n<\/ul>\n<p><strong>BATUZ ser\u00e1 obligatorio a partir del 1 de enero de 2022, por lo que en los a\u00f1os 2020 y 2021 deber\u00e1n realizarse las tareas de adaptaci\u00f3n<\/strong>, pero el 1 de octubre de 2020 empieza el periodo voluntario para todas aquellas empresas y aut\u00f3nomos que quieran comenzar con las pruebas, hasta su obligatoriedad.<\/p>\n\n\n<figure class=\"wp-block-image is-resized\"><a href=\"https:\/\/www.distritok.com\/ticket-bai\/\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.distritok.com\/blog\/wp-content\/uploads\/2020\/09\/banner-descarga-ticketBAI.png\" alt=\"Software adaptado a TicketBAI\" class=\"wp-image-8418\" width=\"640\" height=\"200\" srcset=\"https:\/\/www.distritok.com\/blog\/wp-content\/uploads\/2020\/09\/banner-descarga-ticketBAI.png 640w, https:\/\/www.distritok.com\/blog\/wp-content\/uploads\/2020\/09\/banner-descarga-ticketBAI-300x94.png 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Desde hace meses venimos escuchando en prensa, redes y televisi\u00f3n la palabra TicketBAI. Hoy queremos aclarar en qu\u00e9 consiste y a qui\u00e9n va dirigido. \u00bfQu\u00e9 es TicketBAI? TicketBAI (en adelante TBAI) es un proyecto compartido entre las tres Diputaciones Forales (\u00c1lava, Gipuzkoa y Bizkaia) y el Gobierno Vasco que tiene como objetivo establecer una serie &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.distritok.com\/blog\/que-es-ticketbai\/\"> <span class=\"screen-reader-text\">\u00bfQu\u00e9 es TicketBAI?<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":8551,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[523],"tags":[36,776],"class_list":["post-5120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad-para-pymes","tag-actualidad","tag-ticketbai"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"Desde hace meses escuchamos en prensa, redes y televisi\u00f3n las palabras BATUZ y TicketBAI. 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