The TicketBAI regulations (normativa TicketBAI) are based on guidelines from international organizations such as the OECD and the EU. It ensures that all transactions are recorded securely and unalterably. This prevents manipulation and guarantees fiscal transparency.
Fiscalization SpainTicketBAI (TBAI) is an electronic invoicing system in the Basque provinces of Spain. It supports taxable companies in complying with their obligations and prevents tax fraud by recording transactions in an unalterable and secure manner.
The requirements (Ticketbai requisitos) apply to all natural and legal persons who are economically active and are subject to the tax jurisdiction of the Basque provinces.
It ensures that all invoices are unalterable and traceable. These invoices are signed electronically and sent directly to the tax authorities.
New identification features are integrated into the invoices. These include a TBAI code and a QR code. These codes help to ensure the authenticity of the documents.
With just one installation of our API - our Fiscal Middleware - they cover all the specific requirements of the different regions.
Our solution facilitates compliance, minimizes effort and protects against potential penalties.
TicketBAI is a system of the financial administration of the provinces of Álava, Bizkaia and Gipuzkoa and the Basque government. The aim is to implement legal and technical requirements in the invoicing software. The aim is to reduce tax fraud and tax evasion.
The TicketBAI system helps the tax authorities to track all invoices in the regions. It is particularly concerned with invoices for cash payments. The information obtained from this monitoring is used to help taxpayers meet their tax obligations.
The financial administrations of Bizkaia, Gipuzkoa and Álava are affected. Companies in this region must use invoicing software.
The ticketbai regulation has been mandatory in Araba and Guipuzcoa since 2022. The last region in which it was made mandatory is Bizkaia in January 2025. Once the regulation comes into force, all companies and freelancers based in Vizcaya will be obliged to use this system. Taxpayers in Gipuzkoa and Álava must comply with the TicketBAI system.
People over 60 years of age are an exception. They are exempt from the obligation if they have not employed anyone in 2021.
TicketBAI applies to all legal entities without legal personality. These persons carry out an economic activity. They must comply with the regulations of the tax authorities. These regulations relate to corporation tax or income tax. This applies in the Autonomous Community of the Basque Country.
Following the introduction of TicketBAI, all companies and freelancers in the Basque Country must use special software. This software must meet the government's requirements.
To comply with digital tax regulations, an electronically signed XML file must be created. This file is called a TicketBAI. This file must be transmitted to the tax office promptly and in real time.
It is important that the invoice has a document identification code (TBAI code) and a QR code. These codes help to easily retrieve and check the data.
For this purpose, it is important to use an officially registered computer program. This program should be recognized as surety software. This makes the whole process simple and secure.
The TicketBAI system has a modern mechanism. It identifies every invoice that is issued in a particular area. Through this simple process, the provincial tax office sees all transactions. This allows it to collect taxes efficiently.
Each invoice created triggers the software's automatic process to create an XML file. This file is then immediately forwarded to the relevant state tax authorities. At this stage, the system assigns a unique QR code and an identification code.
Once these crucial steps have been completed, the "Hacienda" authority sends the file back to the original software.
At this crucial point, the visual representation of the invoice can be created immediately. This seamless process leads to the validation of the invoice, which ultimately provides the buyer with a fully authenticated data set.