Grupo Asegi has managed TicketBAI implementation for self-employed workers and companies in the three foral territories of the Basque Country since it came into force. TicketBAI is a compulsory electronic invoicing system that requires every invoice to be digitally signed and sent in real time to the relevant Foral Tax Authority (Bizkaia, Gipuzkoa or Araba).
What TicketBAI actually is
TicketBAI is a system introduced by the Foral Tax Authorities of Bizkaia, Gipuzkoa and Araba, together with the Basque Government, to combat tax fraud and guarantee the traceability of economic transactions. Every invoice or receipt issued by a self-employed worker or company with tax domicile in the Basque Country must be digitally signed, generated through approved software and sent to the relevant Foral Tax Authority.
Every invoice issued under TicketBAI includes a QR code and a unique identifier (TBAI) that allows any customer to verify its authenticity with the Foral Tax Authority.
Important: TicketBAI applies only in the Autonomous Community of the Basque Country (Bizkaia, Gipuzkoa and Araba). Navarra does not use TicketBAI: the Foral Tax Authority of Navarra is developing its own system, NaTicket, within its 2025-2027 Plan against Tax Fraud, with no firm date yet for it to become compulsory (the expected horizon is 2027). The rest of Spain is governed by VeriFactu. They are three different systems and should not be confused.
Who TicketBAI applies to
Self-employed workers
All professionals and self-employed workers carrying on an economic activity in the Basque Country must issue their invoices and receipts through TicketBAI, regardless of turnover or sector of activity.
Companies
All companies with tax domicile in Bizkaia, Gipuzkoa or Araba are subject to TicketBAI, including limited liability companies (SL), public limited companies (SA), cooperatives, worker-owned companies and any other legal form carrying out economic transactions in the territory.
Implementation deadlines by territory
| Territory | Applicable system | Status |
|---|---|---|
| Bizkaia | TicketBAI | Fully implemented. Everyone covered must comply with TicketBAI |
| Gipuzkoa | TicketBAI | Fully implemented for all sectors |
| Araba | TicketBAI | Fully implemented for all sectors |
| Navarra | NaTicket | Different regime. TicketBAI does not apply |
How to implement TicketBAI step by step
1. Choose compatible software
The first step is to select approved invoicing software for the relevant Foral Tax Authority. Each Foral Tax Authority publishes an official list of registered software. Not every invoicing programme will do: only approved ones issue valid invoices under TicketBAI.
2. Configure and register with the Foral Tax Authority
Once the software has been selected, the taxpayer has to be registered in the electronic office of the relevant Foral Tax Authority and the digital certificates that will sign the invoices have to be configured.
3. Testing period
Each Foral Tax Authority allows a testing period before going live, to validate that the software issues correctly and that the information reaches the tax authority without errors.
Penalties for non-compliance
Failure to comply with TicketBAI carries penalties from the relevant Foral Tax Authority. Fines can reach up to 20% of the taxpayer’s annual turnover, with a minimum set by each Foral Tax Authority.
In addition, failure to issue valid invoices can create problems with professional clients who need compliant invoices in order to deduct VAT.
How Grupo Asegi manages TicketBAI implementation
At Grupo Asegi we carry out implementation on a turnkey basis:
- Assessment of the current invoicing software and its compatibility with TicketBAI.
- Recommendation and implementation of the approved software best suited to the client’s sector and volume.
- Configuration of digital certificates and registration with the relevant Foral Tax Authority.
- An assisted testing period.
- Training for the client’s team.
- Maintenance and incident resolution.
Frequently asked questions
- Is TicketBAI compulsory for self-employed workers?
- Yes. All self-employed workers carrying on an economic activity with tax domicile in Bizkaia, Gipuzkoa or Araba must issue their invoices through TicketBAI, with no exceptions based on turnover.
- How much does it cost to implement TicketBAI?
- The cost depends on the software chosen. There are solutions from €0 (free approved basic versions) up to enterprise solutions that can cost between €30 and €200 a month. The cost of initial set-up handled by an adviser ranges between €150 and €500.
- What happens if I do not implement TicketBAI?
- Penalties can reach 20% of annual turnover. In addition, invoices issued without TicketBAI may be rejected by professional clients.
- Can I use the same software in Bizkaia and Gipuzkoa?
- Yes, provided the software is approved by both Foral Tax Authorities.
- Who can help me implement TicketBAI near Bilbao?
- Grupo Asegi manages TicketBAI implementation from Bilbao for companies and self-employed workers in the three foral territories of the Basque Country and in Navarra.
General information only; it does not replace professional advice. Foral legislation changes frequently — check the date it was last updated.