The obligation for companies based in Vizcaya to implement billing software extends until January 2024. This is good news for those companies lagging behind that still do not have this system whose objective is to avoid tax fraud.

The reason for this delay is due to the pandemic and, consequently, to the limited supply of 'guarantee' software. Since in order to implement this billing software you have to be an approved provider, such as Emiral, and meet a series of technical requirements.

in Guipuzcoa the obligation begins in July 2022. And in Álava, the voluntary period begins in January 2022, and the compulsory period from April 2022 begins with some activities such as consultancies. The schedule is detailed in Provincial Council of Álava.

Despite the fact that there are more than two years to go, it is advisable for companies to automate their invoicing operations, not only to comply with a Law (in principle in the Basque Country, but it will probably be extended to the rest of the country) but also to optimize business, eliminating thus repetitive tasks, which involve a waste of time and a greater possibility of error, when done manually.

As we have indicated previously, depending on the Provincial Treasury where the company has its headquarters, this obligation begins on different dates.

What is Ticket BAI?

As we indicated in another of our articles entitled Ticket BAI: What you need to know about the new billing system  It is a project promoted by the Basque Government and the three Provincial Treasurys to control the billing of companies.

How does TicketBAI work? It is a ticket that includes a QR code and a TBAI code, with all the necessary information, including the name of the software used and the provider that has implemented it (they must be approved). This file that is generated goes directly to the Treasury for registration.

Compulsory period in Guipúzcoa

The mandatory period in Guipúzcoa begins on July 1, 2022. In the official website of the Provincial Council of Guipúzcoa  the calendar is detailed:

• July 1, 2022. Tax Management Professionals
• September 1st. Professional activities
• November 1st. Retail trade, hospitality and lodging sector.
• April 1, 2023. Construction, real estate development, transportation and recreational, cultural and personal services.
• June 1, 2023. Manufacturing, wholesale trade, telecommunications, finance and artists.

55,000 companies in Guipúzcoa require this digital billing control system

According to a news published in News from Guipuzcoa More than 55,000 companies are going to be obliged to implement this digital control system for their billing from 2022. Around 8,000 are already working with this new system.

Advantages of anticipating implementation in Guipúzcoa

Making the decision to implement this software before it becomes mandatory has tax advantages for companies in Guipúzcoa. Specifically, these companies will be able to apply in 2022 the tax incentives established in corporate income tax, in the income tax of non-residents for permanent establishments and in the income tax of natural persons, in the form of a deduction in the full amount of a 60% for the expenses generated by the implementation of the software.

Advantages of anticipating the implantation in Vizcaya

The Provincial Treasury of Vizcaya rewards those companies that decide to anticipate the mandatory deadline with compensation of up to 15% in personal income tax o Companies for the self-employed, micro-enterprises and SMEs that implement it in 2022 and 2023.

Implementation period of Ticket BAI in Álava

In the Hacienda Foral de Álava, the voluntary implementation period begins in January 2022. As for the obligation, there is still no specific date.