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?
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Author: Kristina Dosen
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Content accuracy validation date:
28.04.2021
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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.
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