Spain: Gipuzkoa Tax Authority clarifies the impact of the TicketBAI obligation on local SII

Victor Duarte
January 10, 2023

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 data that have not been completed must be completed within the established deadlines to comply with the SII through the appropriate web services enabled. Therefore, taxpayers issuing TicketBAI must continue to send the information corresponding to the rest of the SII ledgers (received invoices, fixed assets, and certain intracommunity supplies).


More information about TicketBAI: Spain: Spain: New Timelines for the Adoption of TicketBAI in the Basque Country | Sovos

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.


Victor Duarte

Victor is a Senior Regulatory Counsel at Sovos. Based in Stockholm and originally from Venezuela, he obtained a Law degree and a specialisation degree in Tax Law in his home country. Victor also earned a Master´s degree in European and Internal Tax Law from Lund University in Sweden.
Share This Post