TicketBAI: mandatory electronic invoicing in the Basque Country

TicketBAI is the mandatory invoicing system in the three Basque provinces (Álava, Bizkaia and Gipuzkoa), which requires every invoice issued to be sent in real time to the provincial tax authority.

How does TicketBAI work?

Every invoice issued must include:

• A QR code verifiable by the provincial tax authority.
• A digital signature on the generated XML file.
• A chain link to the previous invoice (to guarantee that no invoices are deleted).

Is it mandatory for everyone?

Yes, for every individual and company carrying out economic activities in the Basque Country, including freelancers. The timetable varies by province.

How does it relate to VeriFactu?

TicketBAI is the Basque equivalent of VeriFactu. Taxpayers based in the Basque Country must comply with TicketBAI; those in the rest of Spain, with VeriFactu. In both cases the goal is the same: to prevent tampering with invoicing records.

If you are based in the Basque Country or have clients there, ask us about TicketBAI compliance.