The main focus of the „TicketBAI“ project is to control the cash registers corresponding to some sectors that handle cash collection and did not make a ticket or a legal invoice.
Even though the mentioned project is currently effective only in Biscay, there is a plan to extend TicketBAI system to the rest of the state. Yet, at this moment, this system is present in the mentioned province.
What is the TicketBAI system in Spain?
Public
Other countries
Author: Kristina Dosen
Category:
General information
Views:
2021
Content accuracy validation date:
28.04.2021
Content accuracy validation time:
08:36h
The “TicketBAI” project, in which the Provincial Councils and the Basque Government have been working since 2016, has been inspired by the experience of the neighboring countries in this field and following the recommendations contained in the OECD reports for the years 2013, 2017, and 2019 of the titles „Electronic suppression of sales: a threat to tax revenue“, „Technological tools to tackle tax evasion and tax fraud“ and „Implementing online cash register: benefits, considerations, and guidance”, respectively, aim to ensure the declaration of all sales operations carried out by persons and entities that carry out economic activities.
This project is the joint plan of the mentioned provinces. These provinces thus become the pioneers, in line with the guidelines of the European Union, in achieving the digital transformation of all businesses.
The main objective is to simplify relations with Public Administrations, leading to greater efficiency in tax procedures and especially when eradicating tax evasion.
The new TicketBAI obligation will be configured in the Regional Corporate Tax Regulations, Personal Income Tax, and the Income Tax of Non-Residents in relationship with permanent establishments that are taxed for this, and additionally, through the corresponding regulatory developments, they will regulate the specificities of the system.
TicketBAI is a system that forces businesses to send their invoices issued to the Foral Treasury of each province directly. Its objective is to make it easier for businesses to comply with their tax obligations and fight the black economy and tax fraud.
The main focus of the plan is to control the cash registers corresponding to some sectors that handle cash collection and did not make a ticket or a legal invoice (the Basque Government estimates that 90% of retail businesses resort to these practices for tax evasion).
Its main objectives are:
. Control their activities and economic income of freelancers, SMEs, and large companies
- Prevent tax fraud
- Control cash payments and invoices are made for them.
- Simplify relations with Public Administrations.
- Promote the digitization of companies and freelancers
The project is being developed by Biscay together with Álava and Gipuzkoa, so the technical requirements will be common throughout the Basque Country. However, each of them will regulate how it considers the communication with its Treasury, being able to use different platforms and communication deadlines. Although the new system started in October 2020, the final implementation date will be different according to each county council:
- Biscay – voluntary application date is from October 1, 2020, but it will be mandatory from January 1, 2022 (In Biscay, the Ticket BAI system is part of the BATUZ project, which includes a broader set of measures aimed at combating tax fraud and improving taxpayer services)
- Gipuzkoa – voluntary phase began on January 1, 2021, and the mandatory phase will start on January 1. 2022.
- Alava - The Álava tax authority has announced that it will implement the Ticket BAI system gradually. The rollout will be staggered in groups and will begin in January 2022 for all taxpayers.
It is likely that the Ticket BAI project will end up being established throughout the national territory, since the Public Administrations intend to use the advantages that new technologies allow to, on the one hand, exercise their control functions and, on the other, maintain fluid communication with economic agents. But for the time being, this system is present in mentioned provinces.
Other news from Other countries
The Philippines Implement VAT on Foreign Digital Services
Public
Other countries
Author: Ljubica Blagojević
Other countries
Author: Ljubica Blagojević
The Philippine BIR has issued Circular No. 47-2025, detailing VAT rules for foreign digital service providers starting 1 June 2025. Registration is required only if annual sales exceed PHP 3 million, and no local tax representative is needed. The simplified process supports fair competition and reduces compliance burdens, aligning with international digital tax practices. The Philippine Bureau of... Read more
Singapore Starts Phased Rollout of Mandatory E-Invoicing
Public
Other countries
Author: Ljubica Blagojević
Other countries
Author: Ljubica Blagojević
Singapore’s Peppol-based e-invoicing system, launched in May 2025, becomes mandatory for new GST registrants from November 2025 and fully enforced by April 2026. Businesses are urged to adopt early via InvoiceNow, IMDA’s national platform. E-invoicing providers help ensure IRAS compliance, secure document handling, and cross-border readiness. Important Components: InvoiceNow: The national e-inv... Read more
UAE to Ban Single-Use Plastics by 2026
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The UAE will ban single-use plastic products from January 1, 2026, as part of a phased strategy to combat plastic pollution. The ban builds on the 2024 ban, aiming for a future free of waste and pollution. The UAE is focusing on efficient resource use, sustainable food practices, and reducing plastic waste. Starting January 1, 2026, the UAE will prohibit the import, production, and trade of single... Read more
Chile Mandates Printed or Digital E-Tickets for All B2C Sales
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The authority has issued exempt resolution No. 53, requiring taxpayers to deliver printed or virtual representations of e-tickets or vouchers for B2C transactions, including cash, bank transfers, debit, credit, and prepaid cards, effective May 1, 2025. The authority has released exempt resolution No. 53, which mandates the delivery of either a printed or digital copy of the e-ticket (which s... Read more
Estonia's VAT Hike: 24% Standard Rate Begins July 2025
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Estonia's standard VAT rate will rise from 22% to 24% from 1 July 2025, with reduced rates from 9% to 13% and 5% to 9%. Starting July 1st, 2025, Estonia is raising its standard VAT rate from 22% up to 24%. The lower VAT rates are going up too, moving from 9% to 13% and from 5% to 9%. So, what do you need to do? When selling to customers in Estonia and charging them VAT, it’s a must to use... Read more
Vietnam Issued New E-Invoicing Rules
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Vietnam's Ministry of Finance has updated regulations on e-invoices, taxpayer risk assessment, and invoicing procedures for business models, effective 1 June 2025. The circular introduces new invoice types, reconciliation periods, and criteria for identifying high tax risk taxpayers. Vietnam’s Ministry of Finance issued Circular 32/2025/TT-BTC on 31 May 2025, updating guidance on invoices un... Read more
Chile: SII Mandates Third-Party Seller Reporting for Digital Marketplaces
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Chilean Tax Authority (SII) introduced new reporting obligations for digital platforms and payment providers starting October 1, 2025, with additional requirements from January 1, 2026. These rules enhance tax oversight and VAT compliance in the digital economy. The Chilean Tax Authority (SII) issued Circular 38/2025, introducing new reporting obligations for digital platforms and electronic payme... Read more