Bizkaia: Draft to Postpone Batuz obligations for SMEs under discussion

Kelly Muniz
September 7, 2023

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.

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Kelly Muniz

Kelly Muniz is a Junior Regulatory Counsel at Sovos. Based in Stockholm and originally from Brazil, Kelly earned a Bachelor’s degree in Law in her home country, where she worked as a licensed lawyer. She also holds a Master’s degree in EU Business Law from Lund University in Sweden.
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