Three Provinces, Three Sets Of Rules «PREMIUM»

Implemented a phased mandatory rollout starting in 2022.

Each province has its own Hacienda (tax authority). Three provinces, three sets of rules

The Basque Country operates under a special "Economic Agreement" ( Concierto Económico ) with the Spanish state. This grants the region significant fiscal autonomy. However, this power is further decentralized to the "Historical Territories" (provinces), meaning that: Implemented a phased mandatory rollout starting in 2022

Each provincial council ( Diputación Foral ) has the authority to design and implement its own tax laws. This grants the region significant fiscal autonomy

For businesses operating across the Basque Country, this "three sets of rules" system creates a significant compliance burden. A company with offices in all three provinces must manage three different technical integrations and follow three different sets of deadlines, despite being in the same autonomous community. E-Reporting in the Basque Country - SEEBURGER Blog