Even if only by hearsay, if your company or business is located in any Basque or Biscayan town, you’ll know what TicketBAI Bizkaia is. And if not, you’re on the wrong track, because you should know it to avoid tax or legal problems. In any case, whether you’re familiar with it or not, this article will be very useful, as it explains everything you need to know about the tax system already introduced by the Provincial Council of Bizkaia. A system that, as expected in these times, promotes and drives e-invoicing throughout the business fabric of Euskadi and the Basque provinces. Below, we delve into it in depth.
What is TicketBAI Bizkaia?
First of all, let’s define what TicketBAI Bizkaia is. Likewise, it is a tax management system that is already being implemented in the province of Bizkaia. With it, the provincial council aims to control invoicing in all commercial sectors and ensure tax compliance.
Primarily, this new system focuses on the digital transformation of invoicing processes. To achieve this, it seeks the traceability of commercial transactions by requiring the issuance of electronic tickets and the declaration of sales made by businesses.
The main objective of TicketBAI Bizkaia is to reduce tax evasion and improve efficiency in tax management. To this end, it provides a detailed electronic record of commercial operations, enabling the Provincial Treasury of Bizkaia to more accurately monitor the income and taxes generated by all companies.
In summary, TicketBAI Bizkaia promotes the digitalization and traceability of inter-company operations to ensure compliance with tax obligations in the province of Biscay.
Taxation and Fiscal Policy in Bizkaia Until Now
As you surely know,the three provinces of Euskadi have a different taxation and fiscal systemfrom that of the rest of the autonomous communities and provinces of Spain. Therefore, they do not have to adhere exactly to the same standards and requirements.
That is why TicketBAI Bizkaia is an independent and exclusive system. Even so, just as has been done at the state level, the Foral Council of Bizkaia and the Basque Government also cooperate in promoting and implementing e-invoicing. For this reason, they recently created this new program for business taxation and fiscal policy.
What the current situation in Bizkaia is and from when it will be mandatory
In the same way as happens in Spanish territory, TicketBAI Bizkaia is mandatory for public companies and any private company that operates with them.However, this mandatory nature is still partial, as its full implementation has not yet taken place.
To be more specific, the mandatory nature of TicketBAI Bizkaia is gradually being applied to the entire business fabric. In fact, last November 2023, the General Assemblies of Bizkaia gave the green light to the provincial regulation for the definitive implementation of the system TicketBAI from Batuz. This mandate establishes that all companies must integrate into the new system between January 1, 2024, and January 1, 2026.
In turn, although we talk about TicketBAI Bizkaia, we should rather refer to it as the system specific to the three Basque provinces.And it is the new invoicing system for all of them, which has been implemented in the Basque Country and, since 2022, has been operational in the provinces of Gipuzkoa and Álava.
Calendar for its mandatory implementation in Bizkaia
Likewise, the Bizkaia Batuz portal is the one that shows the detailed calendar with the semi-annual windows for mandatory incorporation into the system. As anyone can see, TicketBAI Bizkaia will be mandatory for all companies progressively, and they must adopt it according to these deadlines:
- 01/01/2024: Corporate Income Tax payers that are not micro-enterprises or SMEs and belong to any sector.
- 01/07/2024: Micro-enterprises and SMEs contributing to Corporate Income Tax, individuals, and entities under income attribution schemes, but from the following sectors:
- Industrial, manufacturing, construction, transport, finance, legal, insurance, rental, healthcare, and other activities except education and culture.
- 01/01/2025: Micro-enterprises and SMEs contributing to Corporate Income Tax, individuals, and entities under income attribution schemes, but from the following sectors:
- Wholesale trade, retail trade, hospitality, real estate restoration, hairdressing, and other personal services.
- 01/07/2025: Individuals and entities under income attribution schemes, but working in the wholesale or retail trade, hospitality, real estate restoration, hairdressing, and other personal services sectors.
- 01/01/2026: On the one hand, any company, whether or not exempt from Corporate Income Tax, as well as non-profit entities from any sector. Also, micro-enterprises and SMEs contributing to Corporate Income Tax, individuals, and entities under income attribution schemes from the agriculture, livestock, fishing, education, and cultural services sectors.
Ultimately, just like in the rest of Spain, although TicketBAI Bizkaia is already mandatory for any company operating with the Public Administration, it will become mandatory for all freelancers and companies within two years, without exception.
Are there any exemptions from the TicketBAI system?
In turn, there are some cases in which a natural or legal person can avoid using this new taxation and fiscal system. Here you can find out in detail who is exempt from TicketBAI Bizkaia, but from easyap we briefly summarize it for you in this list:
- Entities exempt according to the Provincial Tax Law on Corporate Income Tax.
- Non-profit organizations according to Provincial Law 3/2004.
- Partially exempt entities, except for exempt income.
- Taxpayers of the special VAT regime for agriculture, livestock, and fisheries.
- Natural persons without economic activity, such as property lessors.
- Operations with special invoice issuance conditions.
- Exemptions under justified and exceptional technical circumstances.
- Specific VAT services under certain location and subject conditions.
- Exemption for certain natural persons based on age and activity.
- Additional exclusions determined by regulatory provisions.
However, as we mentioned, if you want to know if you can be exempt from TicketBAI, review each of these ten exceptional cases or situations in depth.
How to activate TicketBAI?
Another key question about everything surrounding the TicketBAI Bizkaia system is how to activate and use it in a business. For this, we will detail the step-by-step process you should follow:
- Registration with the Provincial Treasury of Bizkaia with updated tax data.
- Have an electronic invoicing system that complies with the technical requirements established by TicketBAI. That is, what we call software for TicketBAI Bizkaia.
- Configure the software correctly to generate and store electronic invoices according to TicketBAI standards.
- Train the staff to ensure proper compliance and understanding of the process.
- Perform internal tests to verify that the software is generating tickets and that they are stored properly.
- Comply with the established deadlines set by the Regional Tax Authority for mandatory incorporation into the system.
- Stay informed and apply any changes or updates to TicketBAI requirements and make the necessary adaptations.
In this regard, each company may have specific processes depending on its size, type of activity, and billing system. Therefore, it is best to turn to recognized companies when it comes to invoicing software.
easyap’s role in complying with TicketBAI Bizkaia obligations
Precisely, this is where we come in: easyap. The solution we can develop for your company is a customized software for TicketBAI Bizkaia. With it, your company will perfectly adapt to all technical standards.
We have been helping other companies comply with the obligations of TicketBAI and other tax systems for over 20 years, offering advantages such as these:
- We automate the generation and management of your electronic invoices. This includes the creation of electronic tickets in accordance with the specific requirements of the regulation.
- We adapt to fiscal and tax regulations. In this case, those set by TicketBAI in Bizkaia.
- Our solution integrates with ERP systems and other systems. Therefore, we simplify processes and reduce the administrative burden.
- We provide security in invoice storage. We ensure availability and access for you to submit your documents whenever you wish.
- We offer regular updates. Therefore, you will be able to adapt to regulatory changes.
- We provide technical support to resolve any issues related to TicketBAI compliance.
- We reduce your administrative costs and avoid penalties and economic sanctions for regulatory non-compliance.
- Our solution provides you with real-time visibility into the status of your invoices.This way, you will have greater control over workflows and outstanding payments.
In addition,our interface is extremely intuitive and user-friendly.Therefore, it is a practical, convenient, and efficient tool for all your company’s staff. We could even continue listing the benefits of our solution, but we prefer to tell you about them in more detail. That’s why we provide our contact informationand encourage you to write to us and talk.
