04.06.23
The Basque Territory – Gipuzkoa
Politically, in many respects, the Basque Territory perceives itself as distinct from mainland Spain. This perceived division extends further in the implementation of the e-reporting and e-invoicing mandates both countries are either implementing or proposing to implement.
The Basque Territory introduced a new mandate whereby taxpayers in the country are required to undertake real-time reporting within a framework referred to as Ticket BAI. The Basque Territory is a distinct mandate to that which we are expecting in Spain in the course of 2024.
The Basque e-reporting mandate operates via phased implementation, commencing in 2022 with suppliers based in Alava, and attention now moves to the Gipuzkoa region in the Basque territory.
E-reporting for the region Gizpuzkoa will become mandatory in June 2023.
Tungsten will not be supporting the Basque mandate in Spain and consequently, will no longer be creating the legal tax artefact for suppliers based in Alava. Tungsten will create a PDF image for suppliers which can be delivered to buyers and the PDF will clearly express that it is not the legal artefact. We will implement a similar solution for suppliers based in Gizpuzkoa.
Browse Spain updates
Reduced VAT extension on food products
- VAT/G(S)ST rate information
Draft Royal Decree publication outlining further B2B e-invoicing arrangements
- Mandate information
VAT reduction for specific goods
- VAT/G(S)ST rate information
The Basque Territory – Gipuzkoa
- Mandate information
Further application of the reverse charge
- Country updates
VAT and indirect tax measures in State Budget 2023
- VAT/G(S)ST rate information
Extension of reverse charge application
- Country updates
Introduction of Plastic Packaging Tax (PPT)
- Other applicable taxes
Documentation for IT billing systems
- Mandate information
Introduction of new website tool
- Country updates
Update on B2B mandatory e-invoicing
- Mandate information
VAT gas reduction
- VAT/G(S)ST rate information
Update on mandatory B2B e-invoicing
- Mandate information
Introduction of the plastic tax
- Other applicable taxes
Delay for certified software usage
- Mandate information
Requirement for certified software
- Mandate information
Extension of reduction for VAT on electricity
- VAT/G(S)ST rate information