As we have already introduced in the past, the Basque region of Spain has developed its own rules and regulations in relation to fiscalization, VAT, etc. The TicketBAI obligation is introduced in Basque, but every province (Gipuzkoa, Alava, and Bizkaia) has its own deadlines, and the rules are different in a couple of segments. For Bizkaia, the rules are the most different. They created their own Batuz program.
Diving deeper, here's what you need to know.
Updated deadlines for TicketBAI in Bizkaia-Batuz
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
2357
Content accuracy validation date:
17.08.2023
Content accuracy validation time:
09:28h
If we consider deadlines, there have been certain changes. More precisely, Hacienda Bizkaia announced the relaxation and extension of the mandatory implementation of Ticketbai-Batuz. Taxpayers in Bizkaia will not have to adapt to the system on January 1, 2024 (except for large companies). It is expected that the exact dates of adhesion will be announced during the 2024–2026 financial years, as well as the tax incentives for voluntary adhesion prior to the mandatory date.
In more detail, on January 1, 2024, Batuz will only be mandatory for large companies. Small and medium-sized companies, micro-enterprises, self-employed workers, small-sized cooperatives, and non-profit entities will gradually be incorporated into windows that will open every six months. The progressive implementation of Batuz will be completed on January 1, 2026, with non-profit entities, professionals, and companies from the first sector, education, and cultural services. Also, a detailed calendar divided into groups of businesses and taxpayers has been defined.
Other news from Spain
Law that postpones the VeruFactu fiscalization obligation in Spain has been published.
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain’s Official State Gazette (BOE) has published Royal Decree-Law 15/2025, extending the mandatory adoption of VERI*FACTU-compliant invoicing systems under Royal Decree 1007/2023 to ensure an orderly and uniform fiscalization rollout. The new deadlines are 1 January 2027 for Corporate Income Tax taxpayers and 1 July 2027 for business owners and professionals under IRPF, giving companies and the... Read more
VeriFactu fiscalization implementation delayed again in Spain
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain has announced a one-year postponement of the Veri*factu fiscalization system, pushing mandatory adoption to 1 January 2027 for companies and 1 July 2027 for individual professionals. The new dates are not yet official, as they must still be confirmed through a Royal Decree in the BOE. The rollout of the Veri*factu system has been postponed for another year, according to an announcement follo... Read more
New document was uploaded: Checklist for the certification process in Spain
Spain
Author: Stevan Car
The uploaded document provides a structured set of test cases for validating the fiscal and technical behavior of Point of Sale (POS) systems in Spain, aligned with fiscalization principles introduced under the Veri*Factu regime. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Certification process in Spain
Spain
Author: Nikolina Basić
The purpose of this document is to explain the certification process of POS in Spain. Spain introduced fiscalization for the first time. Certification process in Spain is quite specific and handled as a self-verification procedure. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Fiscalization in Spain: outdated software in Spain
Spain
Author: Nikolina Basić
Who bears the responsibility for outdated software in Spain? The responsibility for maintaining compliant sales software lies with the user, not the software provider. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Seamless Sales Continuity: How Verifactu Handles Billing Disruptions Without Stopping Business
Spain
Author: Nikolina Basić
In Verifactu mode, temporary disruptions such as internet or hardware issues trigger an automatic retry process, ensuring billing records are resent hourly until successfully submitted. Discover more insights as follows. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: The Royal Decree 254/2025
Spain
Author: -----------
This is the Royal Decree 254/2025, of April 1, amending Royal Decree 1007/2023, of December 5, approving the Regulation establishing the requirements to be adopted by computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of billing record formats. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login