The Bizkaia Tax Authority has published information regarding a possible postponement of the Batuz obligation for small and medium-sized companies, micro-enterprises, self-employed workers, small-sized cooperatives, or non-profit entities. A draft law is under discussion for this purpose. As it is still a draft, it needs to be officially published in order to become effective.
The draft, however, does not propose changing the go-live for large companies, which are still expected to comply starting January 1, 2024.
For all other groups, a phased implementation is proposed, starting on 1 July 2024 and planned to be completed on January 1, 2026. The draft calendar can be found here.
Taxpayers will still be allowed to comply voluntarily before their deadline is reached.