TicketBAI, Verifactu or SII: which one applies to me? Direct answer: the system of the territory where you pay tax applies to you. If you pay tax in the Basque Country, TicketBAI (with Batuz in Bizkaia); if you pay tax in common territory, Verifactu as the verifiable invoicing system, and the SII only if you are required to supply VAT information immediately.
At Grupo Asegi, a Basque firm specialising in the four foral regimes, the question we are asked most in 2026 is exactly this one: companies afraid of having to set up two systems at once. They are not alternatives to choose between: they are different obligations that depend on where you file. The confusion comes from the fact that they arrived at different moments and overlap in time.
TicketBAI (and Batuz in Bizkaia)
The system of the Basque Foral Tax Authorities: each invoice is signed and chained using approved software and sent to the foral tax authority. In Bizkaia it is integrated into Batuz, which adds the LROE (the record of transactions, purchases included). The detail is in TicketBAI vs Batuz vs LROE.
Verifactu
The AEAT’s state-wide verifiable invoicing system: it requires the use of software that guarantees unalterable, traceable invoices, with the option of sending them to the tax authority. It is the “common regime” equivalent of the TicketBAI philosophy, but with its own rules and timetable. It affects those who pay tax in common territory.
SII
The Immediate Supply of Information is something else: sending VAT records to the AEAT in near real time. It applies above all to large companies, VAT groups and those who file VAT monthly. It is not a system for “making the invoice”, but for reporting VAT.
The key point: you do not choose, it depends on where you pay tax
Your tax domicile and your volume of transactions determine which administration you file with, and that administration imposes its own system. A company domiciled in Gipuzkoa uses TicketBAI; one domiciled in Valladolid uses Verifactu (and the SII if VAT requires it).
Table: TicketBAI vs Verifactu vs SII
| Feature | TicketBAI / Batuz | Verifactu | SII |
|---|---|---|---|
| Who imposes it | Basque Foral Tax Authorities | AEAT (State) | AEAT (State) |
| Applies to those who pay tax in | The Basque Country | Common territory | Common territory |
| What it controls | Issuing invoices (and the LROE in Bizkaia) | Issuing verifiable invoices | VAT records in near real time |
| Typical profile | Basque self-employed workers and companies | Self-employed workers and companies under the common regime | Large companies, monthly VAT, groups |
| Software | Approved by territory | Compliant with the Verifactu regulations | Adapted to the SII |
The tricky case: operating inside and outside the Basque Country
If your company pays tax to several administrations (a foral domicile but a high volume with transactions in common territory, or the other way round), it may become subject to obligations under more than one system at the same time. It is not usual in an SME, but it is exactly the scenario in which you want an adviser who knows both frameworks, so that you neither duplicate software nor leave a flank uncovered.
Mistakes that prove expensive
- Signing up for Verifactu while based in the Basque Country (or for TicketBAI while under the common regime) because the salesperson did not ask where you pay tax.
- Confusing TicketBAI with the SII: one makes the invoice, the other reports VAT.
- Assuming that one piece of software covers everything. Being approved for TicketBAI is not the same as complying with Verifactu or the SII.
- Leaving it to the last day. All three require adaptation and integration with your accounts.
In short: what applies in your case
- Basque self-employed worker or SME: TicketBAI (Batuz + LROE if you are in Bizkaia). Verifactu is not for you.
- Self-employed worker or company under the common regime: Verifactu as the invoicing system; the SII only if your VAT position requires it.
- Large company or one filing VAT monthly: review the SII as well as whichever invoicing system applies to you.
- Company straddling territories: specific analysis. It is easy here to overpay or to fall short.
The honest summary: do not choose a system, identify where you pay tax and let that decide. And confirm that your software complies exactly with those rules, not with something similar.
Not sure whether TicketBAI, Verifactu or the SII applies to you, or worried you will end up with two systems? Grupo Asegi handles electronic invoicing for companies and self-employed workers across the four foral regimes and in common territory. We tell you exactly what applies to you and leave it integrated with your accounts.
Frequently asked questions
- If I am in the Basque Country, do I have to use Verifactu?
- No. If you pay tax in the Basque Country, TicketBAI applies to you (and Batuz in Bizkaia), not Verifactu. Verifactu is the verifiable invoicing system for those who pay tax in common territory.
- Are TicketBAI and the SII the same thing?
- No. TicketBAI governs how you issue and send each invoice; the SII is the near-immediate supply of VAT records to the AEAT. They are different obligations with different recipients.
- Does a self-employed worker have to comply with Verifactu?
- A self-employed worker in common territory is subject to Verifactu according to its timetable for coming into force. A Basque self-employed worker complies with TicketBAI. It is worth confirming the applicable deadline at the time.
- Can I be subject to more than one system at the same time?
- Yes, if your company pays tax to several administrations because of its domicile and volume of transactions. It is uncommon in SMEs, but it needs analysis so that you do not duplicate systems.
- Will the same programme work for both TicketBAI and Verifactu?
- Not necessarily. The approval process and the requirements are different. Before you sign up, confirm that the software complies exactly with the rules of your territory.
General information only; it does not replace professional advice. Foral legislation changes frequently — check the date it was last updated.