TicketBAI Basque Country: Complete E-Invoicing Compliance Guide

What Is TicketBAI?

TicketBAI ("BAI" means "yes" in Basque) is an anti-fraud initiative developed jointly by the three Basque provincial tax authorities (Diputaciones Forales) and the Basque Government. Its core mission is to ensure every invoice issued by a business is properly registered and cannot be manipulated.

TicketBAI ("BAI" means "yes" in Basque) is an anti-fraud initiative developed jointly by the three Basque provincial tax authorities (Diputaciones Forales) and the Basque Government. Its core mission is to ensure every invoice issued by a business is properly registered and cannot be manipulated.

How Does TicketBAI Compare to Verifactu?

How Does TicketBAI Compare to Verifactu — Scope: Basque Country only — All of Spain (common territory).

What Are the TicketBAI Implementation Dates?

Each territory had its own phased rollout:

Each territory had its own phased rollout:

Gipuzkoa (First Territory)

• Phase 1 (Jan 2022): Professional services, consultants
• Phase 2 (Apr 2022): Retail, hospitality
• Phase 3 (Jun 2022): All remaining sectors

Bizkaia

• Phase 1 (Jan 2024): Majority of businesses
• Phase 2 (Apr 2024): Remaining sectors

Álava (Araba)

• Phase 1 (Jan 2024): All businesses

What Are the Technical Requirements?

the Technical Requirements includes: XML invoice file: TicketBAI XML format with specific schema per territory Digital signature: XMLDSig (XML Digital Signature) on every invoice file

• XML invoice file: TicketBAI XML format with specific schema per territory
• Digital signature: XMLDSig (XML Digital Signature) on every invoice file
• Chain linking: Each invoice references the previous one, creating a sequential chain
• QR code: Contains the TBAI identifier for verification on the territory's portal
• Software registration: Must be registered as TicketBAI-compliant with each provincial authority

What Tax Incentives Exist for TicketBAI Adoption?

The Basque territories offer financial incentives to offset compliance costs:

The Basque territories offer financial incentives to offset compliance costs:

• Tax deduction: Up to 60% deduction on TicketBAI software and hardware investment (first 3 years)
• Accelerated depreciation: TicketBAI-related assets can be depreciated at double the normal rate
• Monthly deduction: €30-40/month deduction against income tax for the first year of operation

Invoicemonk is registered as TicketBAI-compliant in all three Basque territories, with automated XML generation, digital signature application, chain linking, and QR code creation built into the invoicing workflow.