Ticket Bai is a new regulation that affects the three Basque provincial councils (Álava, Guipúzcoa, Navarra and Vizcaya) and the Basque Country as a whole, if you run a business that is registered there for tax purposes. It comes into force on 1 January 2022.
What is Ticket Bai?
It’s a control tool for invoicing and payment systems designed to prevent tax fraud.
TBAI is a chain of invoices that are electronically signed so they cannot be tampered with.
In this way, it guarantees the authenticity of the invoices issued through points of sale, computers, tablets or phones. The records are sent to the provincial tax authorities (Haciendas Forales), following the format and deadlines set by each of them.
Ticket BAI Objectives
- Ensure proper compliance with tax obligations.
- Fight tax fraud and tax evasion.
- On top of that, increase the effectiveness and efficiency of taking action against those who fail to meet these obligations.
And how? By ensuring that all sales transactions carried out by individuals and entities engaged in economic activities are declared, taking into account certain requirements for the business.
Ticket BAI Voluntary Periods
In Bizkaia the voluntary period began on 1 October 2020, and in Gipuzkoa on 1 January 2021. Araba has no voluntary implementation period.
Read more about Ticket BAI at:
Software with Ticket Bai integrated
When the point of sale generates the invoice, alongside its details we’ll have two new fields: a TBAI identification code and a QR code.
Requirements for implementing Ticket BAI
Invoicing software that implements the TBAI requirements must follow this process every time an invoice is issued:
- An XML file must be generated that complies with the design and content of the TBAI format schema. We call this file the TBAI file.
- The TBAI file must be electronically signed.
- The image of the invoice is generated, either in physical or electronic format. The invoice image includes part of the signature from the TBAI file.
The provincial tax authorities (Haciendas Forales) will be strict about the order of these processes for a correct implementation.
Certified software
To meet the certification requirements for your point of sale or software, you can find the information on the following portals.
Here at StockAgile we’re working on implementing Ticket BAI so we’ll have it ready shortly and our Basque customers can have this feature built in. We want to help you with any questions you may have about the process.
*For more information you can check the euskadi Ticket BAI page.