Technical requirements for on-site inspection

The functions described in the following article must be provided by the POS system itself!

Cash register systems or other electronic recording systems in Spain must provide functions that enable rapid verification of the TicketBAI requirements by the tax authorities.

Inspectors of the tax authorities carry out on-site audits and request specific information in the course of these audits. This information must match the contents of the transaction data transmitted to the tax authorities and must be able to be displayed on the output screen of the POS software:

• Manufacturer of the cash register software used on the device (the cash register)
  • VAT identification number
  • Trade designation / trade name
• Name / designation of the POS software used on the respective device
• Version of the cash register software installed on the respective device.
• Device serial number. During a transitional period, the display of the unit serial number is optional.

Note on-site inspection

In the course of on-site audits, the tax authorities may check the proper functioning of the POS software and request the presentation of the generated TicketBAI data, both those generated in the course of the audit and all other data that the taxable trader must retain in accordance with the general tax regulations.

When using the secure archive, the above data can be loaded from the archive.