The Batuz tax system has been in preparation for several years. The Basque Government has postponed the mandatory implementation date to January 1, 2024. Until then, tax deductions will be offered to those companies that adopt the system. If your SAP company has tax domicile in the Basque Country, adapt to the Batuz regulations as soon as possible and benefit from these advantages.
Table of contents:
- What is TicketBAI?
- TicketBAI in Bizkaia. What is Batuz?
- When should it be implemented?
- Tax deductions
What is TicketBAI?
TicketBAI is the control system of the Basque Country’s Provincial Tax Authorities (in Bizkaia called Batuz) which obliges all companies operating in the BAC to adopt a computerized invoicing system to enable control of economic income and ensure transparency. At i3s we are specialists in the implementation of Batuz in SAP companies.
TicketBAI in Bizkaia. What is Batuz?
Each tax office establishes its own way of implementing this system. In the case of Bizkaia, the initiative is called Batuz and has its own requirements:
- It must be integrated with TicketBAI, using software that guarantees the declaration of all sales made by companies in Bizkaia.
- To ensure that all this information reaches the Internal Revenue Service, the presentation of books 140 and 240 is required. These are records of economic operations (form 140 for self-employed professionals and 240 for companies), where their income, expenses and investments are declared.
- Taxpayers will be able to obtain monthly and quarterly drafts of Personal Income Tax (IRPF), VAT and Corporate Income Tax (IS) prepared by the Provincial Treasury of Bizkaia.
When should it be implemented?
TicketBAI-Batuz was scheduled to become mandatory in 2022.
However, the impact caused by the Covid-19 has led the Basque Government to delay it until January 1, 2024.
This deferral brings with it tax deductions for those companies that voluntarily adopt the system before this date.
Tax deductions
We have no doubt that you want to take advantage of these tax benefits for your SAP company, and that is why i3S has compiled a list of the compensations offered by the tax authorities.
Take a look at the calendar. Eight dates have been established for the voluntary implementation of the system, coinciding with the beginning of each quarter. You should keep in mind that the earlier you implement this billing system, the higher the compensation will be.
-With the implementation of Batuz as of January 1, 2022, the compensation will be 15% in Personal Income Tax or Corporate Income Tax in 2022 or 2023.
- As of April 1, 2022, the compensation will be 13% in 2022 and 2023.
- From July 1, 2022, 11% in 2022 and 2023.
- -From October 1, 2022, 9% in 2022 and 2023.
- -From January 1, 2023, 5% in 2023.
- -From April 1, 2023, 4% in 2023.
- -From July 1, 2023, 3% in 2023.
- -From October 1, 2023, 2% in 2023.
As of January 1, 2024, you must have the system in place.
On the other hand, the 30% personal income tax or corporate income tax deduction on expenses incurred for the adaptation of the company to the system and the acquisition of new equipment is extended for two more years (until the end of 2023). This deduction is fully compatible with the above compensation.
Don’t waste time. Adapt now to the requirements of Batuz and take full advantage of the tax benefits it provides.
