The General Assembly of the Bizkaia region is currently finalising the implementation of the TicketBAI-Batuz system. In the course of this, a timetable was set for the introduction of the system. The final approval of the General Assembly is still pending.
| Effective date | Type of taxpayer | Main activity of the company |
| 01.01.2024 | Corporate taxpayers that are NOT micro, small or medium-sized enterprises | All activities |
| 01.07.2024 | Individuals, companies subject to the income attribution system and corporate taxpayers that are micro, small or medium-sized enterprises | Industrial, manufacturing, construction and transport business activities as well as Business and professional financial, legal, insurance, rental, health and other professional activities with the exception of educational and cultural activities |
| 01.01.2025 | Individuals, companies subject to the income attribution system and corporate taxpayers that are micro, small or medium-sized enterprises | Wholesale |
| 01.01.2025 | Corporate taxpayers that are micro, small or medium-sized enterprises | Retail, hospitality, personal property repair, hair salons and other personal services |
| 01.07.2025 | Individuals and organisations subject to the income attribution system | Retail, hospitality, personal property repair, hair salons and other personal services |
| 01.01.2026 | Companies that are fully or partially exempt from corporation tax | All activities |
| 01.01.2026 | Non-profit organisations that fall under Foral Standard 4/2019 | All activities |
| 01.01.2026 | Individuals, companies subject to the income attribution system and corporate taxpayers that are micro, small or medium-sized enterprises | Agriculture, livestock farming and fishing, education, cultural services |
| 01.01.2026 | Individuals, companies subject to the income attribution system and corporate taxpayers that are micro, small or medium-sized enterprises | All activities |
In the province of Bizkaia, every taxpayer is free to use the TicketBAI system even before the mandatory introduction (for their classification). If the company makes use of this option, the provincial administration will pay compensation.
In order to participate voluntarily in the Batuz (TicketBAI) system, an electronic notification must be submitted to the Bizkaia Provincial Council. You can find more information on the following website: https://ataria.ebizkaia.eus/es/catalogo-de-tramites-y-servicios?procID=1944
The following deadlines apply for submission:
| Effective date | Deadline |
| 01.01.2024 | From the date of entry into force of the regional ordinance until 15/12/2023 |
| 01.07.2024 | 01/01/2024 until 15/06/2024 |
| 01.01.2025 | 01/07/2024 until 15/12/2024 |
| 01.07.2025 | 01/01/2025 until 15/06/2025 |
Companies that have already put the Batuz system into operation in 2022 and 2023 do not have to submit the notification again.