The project Batuz is a tax control program for all the self-employed and companies that have tax obligations and economic activity in the province of Vizcaya. TicketBAI is one of the systems that are part of this strategy of the Biscayan Treasury. Thus, the project is made up of three important elements:
- Billing software (TicketBAI). In this article we will tell you about the similarities and differences of this system with respect to the rest of the Basque provinces. In fact, one of his great novelties in this province was his belonging to the Batuz project.
- Economic Operations Record Book (LROE): models 140 and 240. This is the communication, telematically, of data on expenses, income and invoices of SMEs and the self-employed. Model 140 will be used in the case of natural persons and model 240 for legal entities.
- Drafts of income, VAT and Societies. With the information obtained in the previous point (models 140 and 240), the provincial treasury will be able to prepare and send the drafts of VAT, income or companies to natural and legal persons with economic activity in the province.
Incentives and grants
As with TicketBAI, the Biscayan Administration wants encourage the implementation of this project between entrepreneurs and freelancers. Thus, it has established a deduction of 30% in personal income tax or company tax, between the years 2020 and 2023, which will be applied to the investments carried out to implement the different elements of Batuz and the consequent expenditure on:
- Acquisition of equipment and terminals, with their associated software and peripherals, as well as their implementation and installation.
- Acquisition of the necessary electronic signature software, as well as its implementation and installation.
Although the dates could change, Batuz is expected to is mandatory from January 2014, so right now we are in a period of adaptation.
Remember that this system is mandatory for legal persons, as well as individuals and entities that carry out economic activities in the province. This is independent of the volume of their operations or the size of the business and provided that they are subject to the Vizcaya regulations on taxes such as income, companies or income of non-residents.
As indicated on the official website, entities and persons obliged to comply with the SII (Immediate Supply of Information for VAT purposes) would also be subject to these obligations.
Photo: The Courier