Spain

Frequently Asked Questions

General

What are the requirements the software must fulfill?

To ensure compliance, specific technical and legal conditions must be fulfilled during invoice creation and transmission. To comply with the regulations, the software must be able to perform several key functions. These ensure that invoice data is correctly created, transmitted, and validated.

Creation and transmission of the TicketBAI file

First, the software must generate an electronically signed XML file, commonly referred to as a TicketBAI file. This file contains all relevant transaction data and ensures the integrity of the information.

1. Create an electronically signed XML file (TicketBAI file).
2. Ensure that the file is generated completely and correctly.
3. Transmit the TicketBAI file to the tax office promptly and in real time.

Invoice requirements

In addition to the file transmission, the invoice itself must contain specific elements that allow verification of the data.

1. Include a document identification code (TBAI code) in the invoice image.
2. Add a QR code to the invoice image.

These elements make it easier to retrieve and check the transmitted data.

Use of certified software

It is also essential that the entire process is carried out using compliant software.

1. Use an officially registered computer program.
2. Ensure that the software is recognized as surety software.

The use of certified software guarantees that all legal requirements are fulfilled and that the process runs smoothly and securely.

To ensure compliance with digital tax regulations, an electronically signed XML file, commonly known as a Ticket BAI file, must be created. This file must be transmitted to the tax office promptly and in real time.

It is also important that the invoice image contains a document identification code (TBAI code) and a QR code, which makes it easy to retrieve and check the data.

For this purpose, it is essential to use an officially registered computer program that is recognized as surety software and makes the entire process smooth and secure.

What is the difference between TicketBAI and VERIFACTU?

Both frameworks are designed to standardize and control the reporting of fiscal and non-fiscal transactions to the relevant tax authorities. The main difference lies in their regional applicability within Spain.

Although TicketBAI and VERI*FACTU serve a similar purpose, they apply to different regions and are governed by different authorities.

TicketBAI

TicketBAI is a regional regulatory framework.

• It is a joint initiative by the tax authorities of the three Basque provinces:
  • Araba
  • Biscay
  • Gipuzkoa.
• It applies to all businesses operating within these territories.

VERI*FACTU

VERI*FACTU is part of a national regulatory framework.

• It is regulated by the Spanish Tax Agency (AEAT).
• It applies to businesses operating in the rest of mainland Spain.
• The Basque Country and Navarre are excluded from this regulation.

TicketBAI

How does TicketBAI work?

The TicketBAI system is based on an automated and structured process that ensures every invoice is recorded and transmitted correctly. It includes a mechanism that identifies each invoice issued within a specific territory, allowing the tax authorities to gain full visibility of all transactions.

Invoice creation and data processing

Whenever an invoice is created, the system automatically initiates the required processing steps.

• Create an invoice in the source system.
• Trigger the automatic creation of an XML file.

This XML file contains all relevant transaction data and forms the basis for further processing.

Transmission to the tax authorities

After the XML file is generated, it is transferred immediately. Forward the XML file to the relevant tax authorities in real time. During this process, the system ensures that all required data is transmitted correctly and without delay.

Assignment of identification elements

As part of the transmission process, additional identifiers are generated.

• Assign a unique QR code to the invoice.
• Assign an identification code to the transaction.

These elements allow the invoice to be verified and tracked.

Validation and invoice finalisation

Once the data has been processed by the tax authorities, the workflow continues in the source system.

• Receive the processed file back from Hacienda.
• Generate the final visual representation of the invoice.

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At this stage, the invoice is fully validated. The result is a complete and authenticated data set that can be provided to the buyer.

What is TicketBAI and what is behind it?

TicketBAI is a joint project between the Provincial Treasury and the Basque Government. The regulation focuses on increasing transparency in business transactions. By implementing these requirements, tax authorities are able to improve control and oversight of invoicing activities.

Purpose of TicketBAI

The main objective of TicketBAI is to strengthen tax compliance and ensure that all transactions are properly recorded.

• It aims to put an end to tax fraud and tax evasion.
• It introduces legal and technical requirements for invoicing software.

How TicketBAI works

TicketBAI enables tax authorities to monitor issued invoices in a structured and reliable way.

• It allows authorities to track all invoices issued within the region.
• It is particularly relevant for activities that are normally settled in cash.

Through this monitoring, a complete overview of business transactions can be achieved.

Use of Collected Data

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The information gathered through TicketBAI is not only used for monitoring purposes but also supports taxpayers. The collected data helps taxpayers meet their tax obligations correctly and efficiently.

Who is affected by TicketBAI?

TicketBAI applies to economic operators within specific regions of Spain and introduces requirements for the use of compliant invoicing software.

Regional scope

The regulation concerns the Basque provinces and their financial administrations.

• The regional financial administrations of Bizkaia, Gipuzkoa, and Araba are affected.
• Economic operators in these regions must use invoicing software that meets predefined criteria.

Affected businesses and individuals

The obligation to use TicketBAI depends on the location and type of economic activity.

• All companies and freelancers based in Bizkaia are required to use the system once the regulation comes into force.
• Most taxpayers in Gipuzkoa and Araba must also introduce TicketBAI.

There are specific exceptions under certain conditions:

• Individuals over 60 years of age may be exempt in Gipuzkoa and Araba.
• This exemption applies only if they have not employed anyone in 2021 and do not carry out professions requiring registration.

Scope of application

TicketBAI applies broadly to entities engaged in economic activities within the Basque Country.

• It applies to all legal entities without legal personality that carry out an economic activity.
• These entities must be subject to corporation tax or income tax regulations in the Autonomous Community of the Basque Country.

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Following the introduction of the BAI ticket all companies and freelancers who issue invoices in the Basque Country must use compliant invoicing software.

VERI*FACTU

What are the requirements the software must fulfill?

Software operating under the VERI*FACTU system must ensure that billing records meet strict standards for legibility, integrity, unalterability, traceability, preservation and accessibility:

• Integrity & UnalterabilityOnce a billing record is generated, it must not be modifiable without the system detecting the change and issuing an alert.
• TraceabilityRecords must be linked in a verifiable sequence, with accurate timestamps indicating the exact moment each record was created.
• Preservation & AccessibilityRecords must be retained for the legally required duration, remaining accessible and legible throughout. They must be exportable in a secure and readable electronic format for external archiving or inspection.

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💡 Good to know

Unlike standard billing systems, VERI*FACTU-compliant systems are exempt from maintaining an internal event log, as the preservation and accessibility of billing data are guaranteed through direct registration with the Tax Agency’s Electronic Office.

The most important technical specifications include: ‍

• Internet connectionThe system must be able to connect to the Internet in order to communicate with the electronic services provided by the tax administration for the transmission of invoice information. ‍
• Management of electronic certificatesThe software must manage electronic certificates for authentication purposes. These certificates are required for the secure connection with the tax administration and for the creation of electronic signatures for invoices and related records.
• Secure transmissionThe system must be able to transmit invoice records using secure communication protocols. This includes compliance with specific formats, structures and coding requirements for the data sent.
• XML format for invoicesThe transmission of accounting documents to the tax authorities must be carried out using XML messages that comply with the content and structure specified in the regulations.
• Flow control mechanismThe software must implement a flow control mechanism that regulates the time interval between submissions and the maximum number of data records permitted in each submission. This time interval is initially set at 60 seconds.
• Independence for multiple usersIf the software is used by multiple taxpayers, it must operate independently for each taxpayer to ensure separate management of accounting records and compliance with the relevant regulations for each entity.
• Data integrity and securityThe system must guarantee the integrity and immutability of invoice documents and ensure accurate and secure data throughout the invoicing process.

What is VERIFACTU and what is behind it?

VERI*FACTU refers to a specific type of electronic invoicing system that is recognized under Spanish law. It is designed to ensure that invoices are issued in a verifiable manner and comply with defined technical and functional specifications set by the tax authorities.

The system focuses on improving the integrity, traceability, and accessibility of invoicing processes.

Technical Specifications

To comply with VERI*FACTU, the system must meet specific technical requirements related to invoice handling.

Requirement	Details
Invoice Management	The system must support the creation, transmission, and storage of invoices.
Internet Connection	An internet connection is required to communicate with the tax administration.
Electronic Certificates	The system must manage electronic certificates for authentication.
Secure Data Transmission	Secure transmission of invoice data must be ensured.

These technical requirements guarantee a smooth and compliant exchange of data with the authorities.

Compliance with regulations

VERI*FACTU systems must follow defined regulatory principles to ensure proper handling of accounting data.

• The integrity and immutability of accounting records must be maintained.
• Traceability of all transactions must be ensured.
• Retention and accessibility requirements must be fulfilled.

These requirements ensure that invoice data remains reliable and auditable.

Functionality

The system must provide specific functionalities to support compliant invoicing processes.

It must be capable of handling all essential invoicing operations in a secure and structured way.

• Creation of invoices in a specific format
• Management of invoice documents
• Secure electronic transmission of invoice data to the tax authorities

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These functions ensure that invoices are processed efficiently and in accordance with legal requirements.

Independence for multiple users

If the system is used by multiple taxpayers, it must ensure proper separation between them.

• The system must operate as if it were independent for each taxpayer.
• Accounting records must be managed separately for each entity.
• Compliance must be ensured individually for each taxpayer.

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This guarantees that all users meet the regulatory requirements independently.

Who is affected by VERIFACTU?

VERI*FACTU applies to companies operating in mainland Spain, excluding the Basque Autonomous Community (Araba, Bizkaia, and Gipuzkoa). The system affects several stakeholders who are involved in invoicing, compliance, and tax reporting processes.

Regional scope

The regulation applies to specific areas within Spain.

• Companies operating in mainland Spain are affected.
• The Basque provinces Araba, Bizkaia, and Gipuzkoa are excluded.

This distinction is important, as different regulations apply in these regions.

Taxpayers

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Companies and individuals issuing invoices are directly affected by VERI*FACTU.

• They must comply with VERI*FACTU regulations.
• Their invoicing systems must meet the required technical and functional specifications.

This ensures that all issued invoices follow the legal requirements.

Software developers

Software providers play a key role in enabling compliance.

• They must ensure that their invoicing software is compatible with VERI*FACTU requirements.
• This includes implementing secure transmission, data integrity, and compliance features.

Without compliant software, legal requirements cannot be fulfilled.

Tax administration

The tax authorities are responsible for enforcing the regulation.

• They monitor compliance with the VERI*FACTU system.
• They require that all invoicing systems meet the established guidelines.

This allows them to verify tax compliance more effectively.

Accountants and financial experts

Professionals involved in accounting and financial reporting must also consider VERI*FACTU.

• They need to understand the requirements of the system.
• They must ensure that invoicing practices are compliant.

This is essential for accurate financial reporting.

Consumers

Consumers are indirectly affected by VERI*FACTU.

• They are not responsible for technical compliance.
• They benefit from increased transparency and security in invoicing.

This helps reduce fraud and supports proper tax collection.