The implementation of the TicketBAI system implies that all individuals, legal entities and unincorporated entities that carry out economic activities that are subject to the Foral regulations on Personal Income Tax or Corporate Income Tax (IS), must use invoicing programs adapted to generate files with all the tax information contained in the invoice (TicketBAI files), before the invoice is issued.
The TicketBAI files must be sent to the corresponding tax authorities automatically at the time the invoice is issued in the case of taxpayers subject to Álava or Gipuzkoa legislation.
Taxpayers subject to the Bizkaia regulations must report the TicketBAI files, together with the rest of the invoices issued and received on a quarterly basis, through the Economic Transactions Record Book, BATUZ system (except for entities subject to the SII, which must record their transactions in accordance with the SII deadlines).
The TicketBAI system implementation schedules vary according to each historical territory.
The Provincial Treasury of Alava has established the following calendar:
- 01/01/2022 - Voluntary compliance.
- 01/04/2022 - Consultancy firms (individuals and legal entities) that collaborate with the Provincial Council of Alava.
- 01/07/2022 - Retail trade of medicines, sanitary and personal hygiene products, as well as professional activities included in Section 2 of IAE headings (lawyers, architects, notaries, engineers, etc.).
- 01/10/2022 - All other taxpayers.
The Provincial Treasury of Gipuzkoa has established a progressive calendar by activity from July 1, 2022 to June 1, 2023:
- 01/01/2021 - Voluntary compliance
- 01/07/2022 - Those who habitually provide management services in tax matters.
- 01/09/2022 - Professional activities
- 01/11/2022 - Retail trade, hotel and lodging sector
- 01/04/2023 - Construction, real estate development, transportation, and recreational, cultural and personal services.
- 01/06/2023 - Manufacturing, wholesale trade, telecommunications, financial, artists and all other taxpayers
In both territories, a deduction of 30% of the expenses and investments incurred in order to comply with the TicketBAI (with limitations on the amount) has been provided for.
The deduction is increased to 60% if the entry into this system is anticipated at least one month before the date of mandatory inclusion.
Finally, the Treasury of Bizkaia has postponed the mandatory implementation of the TicketBAI-BATUZ system to January 1, 2024.
However, the Treasury of Bizkaia has foreseen that taxpayers considered as micro, small or medium-sized companies and individuals carrying out an economic activity who choose to voluntarily opt for the TicketBAI- BATUZ system during 2022 and 2023, may apply reductions in the taxable income for Corporate Income Tax, or on the net income from each activity in Personal Income Tax, depending on the time at which they voluntarily opt for it.
| BATUZ voluntary compliance home | Applicable compensation | Deadline for communication |
| January 1, 2022 | 15% | Until January 14, 2022 |
| April 1, 2022 | 13% | February 1 - March 5, 2022 |
| July 1, 2022 | 11% | April 1 - June 5, 2022 |
| October 1, 2022 | 9% | July 1-September 5, 2022 |
| January 1, 2023 | 5% | October 1-December 5, 2023 |
| April 1, 2023 | 4% | January 1 - March 5, 2023 |
| July 1, 2023 | 3% | April 1 - June 5, 2023 |
| October 1, 2023 | 2% | July 1-September 5, 2023 |
Additionally, a deduction of 30% of the expenses and investments incurred by taxpayers during the years 2020 to 2023 in order to comply with the TicketBAI system has been provided for, regardless of whether or not the taxpayer voluntarily issues invoices with the TicketBAI system between 2020 and 2023.
