The obligation for companies based in Vizcaya to implement invoicing software will be extended until January 2024. This is good news for those companies falling 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 offer of ‘guarantor’ software. In order to be able to implement this invoicing software, it is necessary to be an approved supplier, as Emiral is, and to fulfill a series of technical requirements.
In Guipúzcoa, however, it will be mandatory from January 2022.
Although there are still more than two years to go, it is advisable for companies to automate their invoicing operations, not only to comply with a Law (initially in País Vasco, but it is expected to be extended to the rest of the country) but also to optimize business, thus eliminating repetitive tasks, which involve a waste of time and a greater possibility of error, when doing it manually.
As we have indicated previously, depending on the tax office where the company has its headquarters, this obligation starts on different dates.
What is the BAI ticket?
As we indicated in another of our articles entitled Ticket BAI: What you need to know about the new invoicing system, this is a project promoted by the País Vasco and the three Regional Tax Authorities to control the invoicing of companies.
How does Ticket BAI work? It is a ticket that includes a QR and a TBAI code, with all the necessary information, including the name of the software used and the supplier that has implemented it (they must be approved). The file generated goes directly to the Tax office for registration.
Mandatory period in Guipuzcoa
The mandatory period in Guipuzcoa starts in four months, specifically on January 1, 2022. Below we indicate the dates by sectors, as reported from the official website of the Provincial Council of Guipuzcoa:
- January 1, 2022. Tax Management Professionals
- March 1st. Professional activities
- May 1st. Retail trade, hotel and lodging sector.
- October 1. Construction, real estate development, transportation, and recreational, cultural and personal services.
- December 1. Manufacturing, wholesale trade, telecommunications, financial services and artists.
55,000 companies in Guipuzcoa require this digital invoicing control system
According to a news published in Noticias de Guipúzcoa, from 2022 more than 55,000 companies will be obliged to implement this digital invoicing control system. Around 8,000 are already operating with this new system.
Advantages of getting a head start on the 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 the tax incentives established in the corporate income tax in 2022, in the non-resident income tax for permanent establishments and in the personal income tax, in the form of a deduction in the integral quota of 60% for the expenses generated by the software implementation.
Advantages of anticipating the implementation in Vizcaya
The tax authorities of Vizcaya offer a rebate to those companies that decide to implement it before the mandatory deadline with a compensation of up to 15% in Personal Income Tax or Corporate Income Tax for the self-employed, micro-enterprises and SMEs that implement it in 2022 and 2023.
Period of implementation of Ticket BAI in Álava
In the Provincial Treasury of Alava, the voluntary implementation period begins in January 2022. As for the compulsory implementation, there is still no specific date.
Do you want to implement Ticket BAI in your company?
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