TicketBAI and Verifactu: invoicing in the Basque Country and Navarre

TicketBAI and Verifactu: invoicing in the Basque Country and Navarre

While the common regime rolls out Verifactu, the chartered territories of the Basque Country (Álava, Bizkaia and Gipuzkoa) and Navarre have their own invoicing control systems. The best known is TicketBAI. Let's clarify how the two worlds coexist.

What TicketBAI is

TicketBAI is the obligation, introduced by the Basque regional tax authorities, for billing systems to generate a file with certain information for each invoice, sign it electronically and send it to the relevant regional authority, also adding a code and a QR to the invoice. Navarre has its own analogous system.

Common goals, own rules

TicketBAI and Verifactu pursue the same thing: preventing fraud by guaranteeing the integrity and traceability of invoices. But they are distinct regimes, with their own technical specifications, deadlines and details defined by each administration.

Who is governed by each

• Taxpayers subject to Basque or Navarrese regional law follow TicketBAI (or the Navarrese system).
• Those subject to common territory law follow the Verifactu regulation.

Which applies depends on the tax domicile and volume of operations under the rules of the economic agreements.

What it means for businesses operating across territories

A company operating in both chartered and common territory must carefully analyse which rules apply and ensure its software supports the relevant system, or both if its situation requires it.

Conclusion

TicketBAI and Verifactu are close cousins: the same anti-fraud goal, different rules by territory. Identifying the applicable regime and having software ready for it is essential. Invoseal adapts to each territory's requirements so you invoice compliantly wherever you operate.