What is the TicketBAI regulation in Euskadi?
What is TicketBAI?
TicketBAI (TBAI) is a joint initiative by the three provinces of the Basque Country to reduce tax fraud. This regulation requires all businesses and self-employed individuals with a tax residence in the Basque Country to issue invoices through certified invoicing software.
The requirement applies to all invoices, both for businesses (B2B) and consumers (B2C), and includes both full invoices (those with client tax information) and simplified ones (such as restaurant or store receipts).
The invoicing software must meet certain criteria to prevent fraud, such as storing an invoice record that users cannot alter or delete, and including a QR code and a unique identifier (TBAI) on invoices.
The QR code links to a tax authority webpage where the recipient can verify that the seller has correctly reported the transaction to the tax authorities.
Who is required to comply with TicketBAI?
Any business or self-employed individual with a tax residence in the Basque Country or otherwise obligated to pay personal income tax (IRPF) or corporate tax (IS) must comply with TicketBAI.
Legally, this is what the law says:
TicketBAI affects businesses (legal entities) and self-employed individuals (natural persons) conducting economic activities subject to the Basque Tax Authorities' jurisdiction over IRPF or IS, in accordance with the Economic Agreement with the Basque Autonomous Community, approved by Law 12/2002.
How does TicketBAI invoicing software work?
Businesses affected by TicketBAI are required to use certified TicketBAI software. The software must, for each invoice:
- Generate and store a digital invoice file (XML) in a record that complies with TicketBAI's format requirements. The file must be electronically signed and linked to the previous invoice using a hash.
- Immediately send each generated invoice file to the tax authority.
- Include a QR code and a unique invoice identifier (TBAI Code) on the customer’s invoice.
Is TicketBAI different in each province?
Each of Spain’s four foral regions—Gipuzkoa, Álava, Bizkaia, and Navarra—has its own tax authority, independent of Spain’s national tax agency. TicketBAI is actually three projects implemented by the three Basque tax authorities (Gipuzkoa, Álava, Bizkaia), while Navarra chose not to implement it.
The three provinces share a common model, but there are differences in implementation timelines, exemptions, and adoption incentives. Below is a comparison table for each province.
When does TicketBAI take effect?
Here are the specific rollout dates for TicketBAI in each province:
Gipuzkoa
TicketBAI has been fully implemented since June 1, 2023, and is now mandatory for all businesses and self-employed individuals in Gipuzkoa. The requirement was introduced gradually based on business type starting in July 2022.
Álava
TicketBAI has been fully implemented since December 1, 2022, and is now mandatory for all businesses and self-employed individuals in Álava. The rollout began in April 2022.
Bizkaia
The progressive implementation of TicketBAI is still underway. Below is the current schedule, and you can find an updated version here.
TicketBAI and other obligations in Spain
There are several regulations in Spain related to invoicing and reporting, such as Veri*Factu, the Immediate Supply of Information (SII), and the Crea y Crece law on e-invoicing for B2B transactions. Here are answers to common questions:
Does complying with TicketBAI exempt businesses from SII?
No. SII requires the reporting of both issued and received invoices. TicketBAI-compliant software automatically reports sales to SII, but businesses still need to report their expenses separately.
Does complying with TicketBAI exempt businesses from Veri*Factu?
Yes. VeriFactu is the equivalent of TicketBAI for the rest of Spain, so businesses in the Basque Country are exempt from VeriFactu.
Does complying with TicketBAI exempt businesses from the Crea y Crece law?
No. The Crea y Crece law, which requires e-invoicing for B2B transactions, applies to all of Spain, including the Basque Country.
How to issue TicketBAI invoices
There are two ways to issue invoices under TicketBAI: using certified TicketBAI software or the public online solutions offered by each province.
Public Online Solutions
Each provincial tax authority has developed a free online tool for creating TicketBAI invoices manually:
These tools are ideal for businesses or individuals that issue a limited number of invoices and can manage manual input.
Certified Software
TicketBAI-compliant software must be registered with the provincial tax authority after passing a certification process. The list of certified software is shared across the three provinces, but you can access it through the following links:
