Regulatory compliance

The first thing is not which programme to buy

The first question is not which software to sign up for, but where your company pays tax. The registered tax address and the volume of transactions determine which administration it files with, and that administration imposes its system. If you pay tax in Bizkaia, Gipuzkoa or Araba, TicketBAI applies to you; if you do so in common territory, Verifactu, and the SII only when your VAT requires it. Signing up for the wrong system is money lost that also leaves the real obligation uncovered.

TicketBAI, Batuz and the LROE

TicketBAI is the joint system of the three Basque Foral Tax Authorities and the Basque Government: every invoice is signed with approved guarantor software, chained to the previous one and issued with a TBAI identifier and a verifiable QR code. Batuz is the complete model of Bizkaia, which includes TicketBAI and adds to it the LROE, the register book of economic operations. Batuz exists only in Bizkaia and is compulsory for practically all of its taxpayers from 1 January 2026, after the phased calendar that began in 2024 under Foral Regulation 8/2023. In Gipuzkoa and Araba TicketBAI applies, but without an equivalent consolidated book.

Navarra and common territory

Navarra pays tax under the Economic Convention and does not apply TicketBAI. Its Foral Tax Authority is developing NaTicket within the 2025-2027 Plan to Combat Tax Fraud, still with no firm date on which it becomes compulsory. If your company operates across territories, it is worth analysing the case before signing up for anything: it may be subject to the obligations of more than one system at the same time and end up paying for two programmes unnecessarily.

How we implement it

We review your current invoicing process, we determine which rules apply to you and we choose guarantor software approved for your territory, because the XML format and the connection points differ between the three foral tax authorities. We manage the digital certificate, we integrate the invoicing with the accounts, we file the LROE within the deadlines that apply to you and we review the draft returns that the tax authority prepares from it before they are confirmed. Penalties are applied invoice by invoice, so in a business with a high volume of receipts a configuration error multiplies very quickly.

Beyond the invoice

Formal compliance does not end with invoicing. The calendar of foral returns, the register books, the retention of supporting documents and the documentation required in employment matters each have their own deadline and their own person responsible. We give you that calendar in writing, so that no obligation depends on someone remembering in time.