From 1 January 2024, all taxpayers were supposed to have already implemented TicketBai reporting, but the Foral Treasury of Bizkaia announced a decision to change this setup to a phased roll-out implementation.   Therefore, as of 1 January 2024, only large companies will be required to comply with TicketBai regulation, while small and medium-sized enterprises, micro-enterprises, self-employed workers, small cooperatives or non-profit entities will be progressively incorporated into windows that will open every six months.   The progressive implementation of this real-time reporting CTC model is expected to be completed on 1 January 2026 with non-profit entities, professionals and companies...