In order to support companies and professionals in the province, Biscay's tax authorities have decided to extend the implementation period of Batuz from 2024 to 2026. As you may know, TicketBAI is a part of the extensive Batuz economic activity control strategy in Biscay.
The initial calendar stipulated that, in January 2024, all companies and professionals in the territory of Biscay would have to comply with the new TicketBAI regulations against tax fraud. However, as of August 2023, only 17% of companies have adapted their processes to comply with it, despite the tax incentives provided by the early implementation of this system.
That's why Biscay's tax authorities have recognised the difficulty of maintaining the previous schedule, and they have extended the implementation dates from 2024 to 2026. Below you will find the new mandatory dates, established gradually for different types of companies and with adaptation periods of six months at a time.
New TicketBAI implementation timeline in Biscay
- 1st January 2024: corporate taxpayers who are not Micro-SMEs. In other words, companies with a turnover of more than €2 million of which only 13% of them have voluntarily adhered to Batuz to date.
- 1st July 2024: micro-SMEs operating in the following activities: industrial, manufacturing, construction and transport, financial, legal, insurance, rental and other professional activities except for education and cultural activities. This group represents 50% of the business and professional sector of Biscay and, for the moment, only 21% of them have implemented Batuz and TicketBAI voluntarily.
- 1st January 2025: micro-SMEs operating hospitality and catering, trade, commerce, repair of movable goods, hairdressing and other personal services (legal entities and ERARs with PJ). This group represents almost 9% of the economic activity and 15% of them already comply with Batuz and TicketBAI.
- 1st July 2025: micro-SMEs dedicated to hospitality and catering, trade, repair of movable goods, hairdressing and other personal services (in this case, natural persons and ERARs without PJ). They occupy 20% of the global Biscay’s activity and only 10% of them have voluntarily opted in so far.
- 1st January 2026: entities totally and partially exempt from corporation tax (Impuesto de sociedades); non-profit entities; and companies dedicated to agriculture, livestock and fishing, education, cultural services and the rest of taxpayers.
Implement our TicketBAI API in a simple way
As you can see, there are still many companies that have not yet adapted to TicketBAI in the province of Biscay, despite tax authorities wanting to maintain the tax incentives for those who adhere to the new regulations before the scheduled period.
If this is your case and you are looking for a partner to implement TicketBAI fiscalization software in your company, contact our team without any obligation. You will be able to test the live environment of our TicketBAI API for free before deciding whether to contract us or not.
fiskaly wants to support your implementation of TicketBAI as soon as possible so that you can benefit from the tax incentives and start operating according to the new legislation in a simple way.