Regulatory Analysis

Bizkaia: Postponement of Batuz obligations for SMEs Approved New legislation postponing the Batuz obligation for small and medium-sized companies, micro-enterprises, self-employed workers, small-sized cooperatives or non-profit entities has been approved on November 22, 2023 (Normal Foral 8/2023). The implementation timeline for Batuz obligations affecting large companies hasn’t changed, and such companies are still expected to […]

The Gipuzkoa Tax Authority in the Basque Country announced that The TicketBAI obligation does not exempt taxpayers from complying with SII requirements. However, it is clarified that the data sent by TicketBAI will be understood as filling in the same matching fields that correspond in the SII exclusively with the ledger of invoices issued required for the SII. The remaining […]