TicketBAI (TBAI) is a project shared by the three Provincial Councils and the Basque Government that aims to establish a series of legal and technical obligations, so that when TBAI comes into effect, all individuals and legal entities that carry out any economic activity must use invoicing software that meets the technical requirements published.
The new system will allow the tax authorities to control the income made from the economic activities of taxpayers and, in particular, of those activities carried out in sectors that deliver goods or provide services directly to consumers, primarily charged in cash. This information will also be used to facilitate taxpayers’ compliance with their tax obligations.
Although the TBAI system is basically common to the three regional Treasuries, it is obviously regulated by each region´s own regulations and also presents some provincial singularities.
The Provincial Council of Gipuzkoa is working on a new Provincial Order relating to the TicketBAI tax obligation. The new regulation presents two main features:
-On the one hand, it extends the TicketBAI voluntary period by six months to all groups. This will mean the mandatory period will commence on July 1, 2022. The new calendar will be published shortly.
-The Provincial Council is also working on measures to exempt all those who are nearing retirement from mandatory use of TicketBAI.
The new Provincial Order will be presented and approved as soon as possible, if you carry out any economic activity for which you are taxed in the Basque Country and you need more information, do not hesitate to contact us and we will be pleased to help you.