TicketBAI
TicketBAI is the mandatory e-invoicing system in the Autonomous Community of Euskadi (Álava, Bizkaia, Gipuzkoa).
TicketBAI is a distinct system from VeriFactu. VeriFactu applies in common territory (all of Spain except Basque Country and Navarra). They are mutually exclusive: if you operate in Euskadi you use TicketBAI, if you operate in common territory you use VeriFactu. Frihet fully implements VeriFactu. Native TicketBAI support is pending.
What is TicketBAI
TicketBAI obliges taxpayers in Euskadi to:
- Issue invoices with immediate registration
- Sign each invoice with a digital certificate (XAdES)
- Submit data to the corresponding Provincial Tax Authority
- Maintain an audited and immutable record of all operations
Obligated Parties
- Companies and professionals based in Euskadi
- Who carry out operations subject to VAT
- Invoicing of any amount (no minimum limit)
Deadlines
| Territory | Mandatory from |
|---|---|
| Álava | December 2022 |
| Gipuzkoa | June 2023 |
| Bizkaia | January 2026 |
Differences with VeriFactu
| Aspect | VeriFactu | TicketBAI |
|---|---|---|
| Territorial scope | Common territory (all of Spain) | Only Basque Country |
| Hash chain | One per taxpayer | Flexible (per POS, store, or taxpayer) |
| Digital signature | On submission to AEAT | XAdES mandatory in each XML |
| XML schemas | Single national | One for each Provincial Council |
| Incident mode | Subsequent submission upon connection recovery | Email notification to Tax Authority |
| Regulation | RD 1007/2023 | Decree 305/2022 and equivalent provincial regulations |
Status in Frihet
Frihet shares with TicketBAI the technical basis of immutability and logging that is already implemented:
- ✓ Immutable SHA-256 hash chain
- ✓ Sequential numbering without gaps (server-side)
- ✓ Automatic audit log
- ✓ Fields locked after issuance
- ✓ Soft delete (cancellation instead of deletion)
- ✓ Corrective invoices with R1-R5 types
What is missing for native TicketBAI support:
- XAdES signature per invoice (requires device certificate)
- XML generation according to the schemas of each Provincial Council
- Submission to the APIs of each Provincial Tax Authority
- Adaptation of the QR to the TicketBAI format
Current Alternative
If you operate in Euskadi, you can use Frihet for invoice management and export the data via the register book to submit them through tools certified by your Provincial Tax Authority.
Frequently Asked Questions
Do I have to use TicketBAI?
If you are in Euskadi and carry out operations subject to VAT, yes. Consult your advisor to confirm if it applies to you.
Can I modify an issued invoice?
No. The record is immutable by law. If you need to correct an invoice, create a corrective invoice.
Are TicketBAI and VeriFactu compatible?
They do not apply simultaneously. It depends on where your company is based. If you operate in common territory, VeriFactu applies. If you operate in Euskadi, TicketBAI applies.
External Resources
Regulatory reference: Decree 305/2022 of Basque Tax Authority and equivalent provincial regulations