Ticket BAI is a billing system control tool whose objective is to avoid tax fraud .
The new system proposes a series of legal and technical measures in the software, in order to control the income generated in all sectors , including cash collections.
IMPORTANT : The dates in this post are updated according to the postponement of this system published by the Provincial Councils, following the measures adopted as a result of COVID-19.
This control initiative has already existed for some time in other countries such as Austria, Portugal or Sweden and will now also be mandatory for all companies ghana email list and self-employed persons who receive payment from clients in the Basque Country.
The Ticket B AI application has been developed by the Basque Government together with the Regional Treasuries, leaving Navarra exempt for the moment. That is, it will only be valid in the three historical territories .
However , at the state level, it is expected that the Tax Agency will establish a similar system in common territory in the coming years , as it has been part of one of the points of the recent government.
The Basque Country will be the first in the national context to use a system with these characteristics, but what are the reasons that have led it to do so ?
It aims to combat the underground economy that is of such concern to the Administration, approximately 17% of the regional GDP.
And, with this , increase the financing of the Public Administration.
How will it affect each district ?
The regional treasuries have drawn up , together with the Basque Government , the technical details that will configure Ticket BAI , contrasting it with a pilot project that will help them anticipate possible problems with this system .
Once this part of the project is completed, each regional treasury establishes its own method of implementation. We detail them by territory:
Ticket B AI in Bizkaia
Ticket BAI will be included in the Batuz project , with the ultimate goal of the Provincial Treasury proposing VAT, IS and IRPF drafts to taxpayers .
What is Batuz ?
This is a system of action against tax fraud promoted by the Bizkaia Regional Treasury , the aim of which is to increase control over tax fraud by taxpayers who carry out economic activities, making it easier for them to comply with their tax obligations.
With this, Batuz will have three pillars:
Ticket BAI , consisting of sending invoice information to the Provincial Treasury and issuing them with a QR code.
The mandatory submission of the books of registration of economic operations online . This will be done through model 140 for professionals, and model 240 for companies.
Draft VAT, corporate tax and personal income tax returns that the Regional Treasury will propose to taxpayers.
Companies and self-employed workers who wanted to do so began implementing Ticket BAI voluntarily from 1 October 2020 .
And, although mandatory implementation was scheduled for January 2021, a new date has been set as a result of COVID-19: January 1, 2024 .
Highlights about Batuz
It is worth not forgetting other aspects to take into account about Batuz :
The period for sending invoice information will be the same as that in which taxpayers send their VAT return, except for those who are subscribed to the SII and who will have to send the information within the same period as this .
The mandatory implementation will be carried out for self-employed workers and companies at the same time.
In addition, they will be able to deduct 30% of the expenses incurred for the voluntary implementation of Ticket BAI during 2020 from their corporate income tax or personal income tax.