In a matter of two months, the new mandatory phasing-in and mandatory mandatory gradual incorporation into the new to TicketBai billing system. The January 1, 2024 is the key date.
But what exactly happens on that day? That the IS (Corporate Income Tax) taxpayers (Corporate Income Tax) taxpayers who are not micro, small or medium-sized companies of any activity must must compulsorily join TicketBai Bizkaia.
In other words, they will have to invoice through a computerized system that complies with the that complies with the provisions of the
Batuz program
program, which is the name given to the initiative promoted by the Bizkaia Provincial Treasury to to veto tax fraud..
The rest of the taxpayers will be incorporated progressively according to the provisions of the Foral Regulation.
TicketBai Bizkaia deadlines
These are the deadlines for the rest of persons and entities with economic activity in Bizkaia:
- 01/07/2024
Who?
Individuals, entities under the income attribution regime and IS taxpayers who are micro, small or medium-sized companies.
From which activities?
Industrial, manufacturing, construction and transportation business activities. Business and professional financial, legal, insurance, leasing, health and other professional activities, except education and cultural activities.
- 01/01/2025
Who?
Individuals, entities under the income attribution regime and IS taxpayers who are micro, small or medium-sized companies belonging to the wholesale trade. IS taxpayers who are micro, small or medium-sized companies in retail trade, hotels and restaurants, repair of personal property, hairdressing salons and other personal services.
- 01/07/2025
Who?
Individuals and entities under the income attribution regime.
From which activity?
Retail trade, hotels and restaurants, repair of personal property, hairdressing and other personal services.
- 01/01/2026
Who?
Entities totally and partially exempt from IS and non-profit entities under the Foral Regulation 4/2019 of any activity.
Individuals, entities under the income attribution regime and IS taxpayers who are micro, small or medium-sized companies in the activities of agriculture, livestock and fishing, education, cultural services and other economic activities.
A TicketBai IT solution to match
This new commitment affects all persons who carry out economic activities in Bizkaia.so, it has obliged those who
who used to invoice by hand
and in paper format to switch to a computer computer software that it complied with the established requirements. And those who already had a billing system They have had to either adapt it to the new regulations or acquire one that would do so.
In fact, in i3s we have a
solution to automate the compliance of TicketBai-Batuz in SAP companies.
We adapt the SAP business management systems to the needs defined by each of the Basque Provincial Councils.
Not only that. The Batuz program program requires invoicing with a system adapted to TicketBaias we have pointed out, but also to comply with another measure: The declaration of income, expenses and invoices. through Form 140 for individuals and Form 240 for legal entities. With this information, the Provincial Treasury of Bizkaia will prepare drafts of VAT and Corporate or Income tax returns.
TicketBai: what is it and what are its deadlines?
TicketBai is the name given to the billing software that complies with the transparency requirements demanded by the tax authorities.not only in Bizkaia, but also in Gipuzkoa and Alava. And it is that, TicketBis is mandatory throughout the Basque Countryalthough the implementation schedule has varied from one territory to another.
For example, TicketBai Alava is fully implemented, since the last mandatory date for the incorporation of taxpayers to the system was December 1, 2022. As for the TicketBai Gipuzkoa calendarbegan on July 1, 2022 and ended on July 1, 2023.
In Alava, Gipuzkoa and Bizkaia, the implementation of TicketBAI in implementation of TicketBAI in the invoicing programs allows the generation of files with all the tax information contained in the invoice. These files are automatically sent to the tax authorities at the exact moment the invoice is issued. It contains a unique code and a QR code, which can be used to verify that the invoice has been correctly issued.
In Bizkaia, the implementation of TicketBai implementation of TicketBai consists of a voluntary application period with certain compensations for the taxpayers who take advantage of it, such as a 10% compensation in the IRPF or in the IS. This period begins on December 15, 2023, subject to prior notification to the competent body.
