TicketBAI in Gipuzkoa.
Taxpayers in the province of Gipuzkoa are subject to the compliance law TicketBAI. In this article you will learn what you need to know about the implementation of TicketBAI in Gipuzkoa. TicketBAI compliance in Gipuzkoa is established by the Foral Decree 32/2020, of December 22nd, and aims to prevent tax fraud.
Requirements in Gipuzkoa
The billing or POS system must be equipped with software that generates XML files for each transaction, signs them with a digital certificate, and sends them to Gipuzkoa’s Provincial Council. The software provides a QR code and ID code to print on the invoice. Additionally, the software chains the invoices, so their trace can be verified in a sequence and stores the XML files for an established period of time.
SII obligations in Gipuzkoa
TicketBAI affects those who are currently obliged to SII compliance. In Gipuzkoa, TicketBAI does not exempt the taxpayer from SII obligations. TicketBAI is sending the information according to the “Issued Invoices” book. You do not need to submit the same information twice to the tax authority – only the additional books.
TicketBAI deadlines in Gipuzkoa
The initial implementation of TicketBAI in Gipuzkoa is divided into an initial voluntary implementation and a mandatory implementation. The mandatory implementation will progress in several steps. Here we list the deadlines for the implementation.
01/01/2021: Voluntary period starts.
01/07/2022: Mandatory period starts for tax professionals.
01/09/2022: Mandatory period starts for professional activities (including, but not limited to real estate, juridical services, financial and accounting services, technical services, advertising, and marketing services, and consulting services)
01/11/2022: Mandatory period starts for retail trade, direct sales, and the hospitality sector.
01/04/2023: Mandatory period starts for construction and repair activities, transportation and complementary services, travel agencies, and real estate promotional services.
01/06/2023: Mandatory period starts for financial services, wholesales, telephone services, agricultural and livestock services.
Gipuzkoa - official websites
For more information, visit the official websites.
