The TicketBAI system is a mandatory fiscal‑control mechanism in the three provinces of the Basque Country (Álava, Gipuzkoa and Bizkaia). It requires all businesses and self‑employed professionals with fiscal residency in these regions to issue invoices through certified software that reports sales operations digitally and in real time.

What Is TicketBAI and Why Is It Mandatory?

TicketBAI (also called TBAI) is both a legal obligation and a technical e‑invoicing system established by the provincial tax authorities to combat tax fraud and ensure full traceability of commercial transactions.

Those affected include all natural and legal persons engaged in economic activity in the Basque Country (subject to IRPF or IS tax), regardless of whether they issue full formal invoices or simplified receipts, including B2C and B2B operations.

Compliance varies by province:

• Álava: mandatory from 1 December 2022 (voluntary earlier in 2022).
• Gipuzkoa: fully mandatory from 1 June 2023.
• Bizkaia (Bilbao): phased implementation until full compliance by 1 January 2026, with narrower groups already mandatory from January and mid‑2025.

What Happens if You Don’t Comply?

Penalties are severe, applying to both taxpayers and software developers:

• Failing to use certified TicketBAI software: fixed penalties of €2,000 per transaction, rising to 20% of turnover (min. €20,000) for repeat offences.
• Manipulating or deleting invoice data: fines starting at €40,000, or 20–30% of turnover depending on the nature of the breach.

Local authorities in Bizkaia (via the Batuz strategy) have intensified enforcement—by January 2025, 82% of taxpayers required to adopt the system had already integrated TicketBAI, with audits ramping up across 2025 ahead of full enforcement in 2026.

What’s Required by TicketBAI Compliance?

To comply, your invoicing or POS software must:

1. Generate a TBAI‑XML file for each issued invoice, signed electronically using a digital certificate, and chained to previous files to preserve integrity.
2. Include a TicketBAI identifier code (39 characters) and a QR code on every invoice, allowing recipients to verify the report with the tax authority.
3. Submit the XML file automatically and in real time to the corresponding provincial treasury (Álava and Gipuzkoa) or include it in the Economic Operations Ledger (LROE) in Bizkaia.
4. Use software certified in the official TicketBAI Approved Software Register and issued by a trusted developer.

Software must also store all XML files securely for audit purposes and never allow manual editing or deletion of invoices.

Your Complete Compliance Solution

TicketBAI.pro is a cloud‑based platform designed specifically to ensure full compliance with TicketBAI technical and legal requirements across all Basque provinces. It offers:

• Certified software listed in the TicketBAI registry
• Automatic TBAI‑XML generation, signature, QR code, and TicketBAI ID embedding
• Seamless submission of XML files to the correct provincial treasury or LROE ledger
• Secure archival of all documents and compliance logs
• Adaptation to the specific technical specifications of Álava, Gipuzkoa and Bizkaia
• Ongoing legal and technical support and updates to remain aligned with evolving regulations

Why Choose TicketBAI.pro Now?

• Avoid hefty fines and legal exposure
• Automate invoicing and tax reporting with confidence
• Stay compliant with provincial differences in implementation timelines
• Leverage expert support tailored to your business needs
• Gain administrative efficiency and invoice transparency

Start Your TicketBAI-Pro Journey Today

If you operate in Álava, Gipuzkoa or Bizkaia, and issue any invoices or receipts, TicketBAI compliance is no longer optional—it’s mandatory. With TicketBAI.pro, you get:

• A certified, cloud‑based solution
• Compliance from issuance to transmission
• Peace of mind before inspections begin in earnest
• Support through every stage of implementation