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If we consider deadlines, there have been certain changes. More precisely, Hacienda Bizkaia announced the relaxation and extension of the mandatory implementation of Ticketbai-Batuz. Taxpayers in Bizkaia will not have to adapt to the system on January 1, 2024 (except for large companies). It is expected that the exact dates of adhesion will be announced during the 2024–2026 financial years, as well as the tax incentives for voluntary adhesion prior to the mandatory date.
In more detail, on January 1, 2024, Batuz will only be mandatory for large companies. Small and medium-sized companies, micro-enterprises, self-employed workers, small-sized cooperatives, and non-profit entities will gradually be incorporated into windows that will open every six months. The progressive implementation of Batuz will be completed on January 1, 2026, with non-profit entities, professionals, and companies from the first sector, education, and cultural services. Also, a detailed calendar divided into groups of businesses and taxpayers has been defined.
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