Do vending machines in Spain have to comply with the TicketBAI requirements?

TicketBAI requirements in terms of issuing receipts and invoices have been present for a while now. A large number of taxpayers are already obliged to be in compliance with the TBAI requirements, but that depends on business activities and the subregion of the Basque region. For the vending sales devices, the question arises in the terms: are vending sales devices subject to TicketBAI, or are they excluded?

The answer is "simple": taxpayers operating in the vending sector are subject to the TicketBAI obligation. They have to adapt the machines to the regulations or replace those that cannot be adapted. As a reminder, TBAI software must fulfill different technical requirements. That will certainly affect vending machines.

However, taxpayers who operate vending machines can request, where appropriate, authorization for an exemption, even a temporary one, from compliance with said obligation, exposing the specific problem that arises in complying with said obligation. This is permitted due to the various vending device models that can be established on the Spanish market and to gain a certain amount of time to prepare for the TBAI era. Of course, the exemption is not granted, and the goal is for everyone to be in compliance with the TBAI requirements.