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.