TicketBAI
The project establishes a series of legal and technical obligations in billing software that enable the Tax Authorities of the Basque Country to control the income generated in all sectors of economic activity, in order to prevent tax evasion by companies.
The project has been developed by the Basque Government in collaboration with the Foral Tax Agencies (Araba, Gipuzkoa, and Bizkaia) for the autonomous community.
TicketBAI Objectives
In addition to combating tax fraud, TicketBAI has other objectives such as:
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As a result, the billing software used by each company must be adapted to the requirements of the TicketBAI system
BATUZ
This is the tax control strategy for all companies and self-employed individuals subject to the regulations of Bizkaia regardless of their size.
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All individuals engaged in economic activities as provided in the Personal Income Tax (IRPF).
Legal entities when they make deliveries of goods or provision of services, provided they are subject to the regulations of Bizkaia in Personal Income Tax (IRPF), Corporate Income Tax, or Non-Resident Income Tax for permanent establishments.
Submission Deadlines
For Bizkaia, TicketBAI is not provided to the provincial council; it is a notation within the issued invoice chapter of LROE.
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