Each provincial council sets its own rules, calendar and register of compliant software, so the specifics depend on the territory. Navarra, with its own provincial tax authority, is also outside Verifactu, although TicketBAI itself covers only the three Basque territories.
In practice, what decides whether TicketBAI applies to you is not where your client is but which tax authority you pay taxes to, which depends mainly on your tax residence. Your invoicing software has to be listed in that council's register of compliant software, and each invoice comes out already signed and with its QR.
The classic mistake is moving to the Basque Country, or leaving it, and carrying on with the same software as if nothing had changed. Another is thinking that adding a QR to the invoice is enough: what the system requires is the signed, chained file that reaches the provincial tax authority. In Bizkaia, TicketBAI is also part of a wider system that covers the record books too.
It is linked to Verifactu, its equivalent in the common territory, to the registro de facturación, and to the record books of issued and received invoices.
Guides that use this term
- Verifactu postponed: when it comes into force in 2027, which law sets the dates and what to do in the meantime
- Verifactu and SII: differences, who is obliged and why they do not add up
- What is Verifactu and does it affect you?
- Choosing accounting software as an autónomo in Spain: Verifactu, the free AEAT app and eight criteria to get it right
- Verifactu for autónomos: your July 2027 deadline explained
Related terms
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