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Frequently Asked Questions

General​

What are the requirements the software must fulfill?

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 VERI*FACTU?

Both TicketBAI and VERI*FACTU are regulatory frameworks designed to standardize and control the reporting of fiscal and non-fiscal transactions to the relevant tax authorities. However, the primary difference between them lies in their regional applicability within Spain.

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

  • VERI*FACTU
    is part of the national regulation overseen by the Spanish Tax Agency (AEAT) and applies to businesses operating in the rest of mainland Spain, excluding the Basque Country and Navarre.

TicketBAI​

What is TicketBAI and what is behind it?

Joint project between the Provincial Treasury and the Basque Government to implement a series of legal and technical obligations in the invoicing software with the aim of putting an end to tax fraud and tax evasion. The TicketBAI will enable the tax authorities to track all invoices issued in the region, especially those for activities that are normally settled in cash. The information obtained from this monitoring will be used to help taxpayers meet their tax obligations.

Who is affected by TicketBAI?

The regional financial administration of Bizkaia, Gipuzkoa and Araba is affected: economic operators operating in this region must use invoicing software that meets a number of predefined criteria.

Once the regulation comes into force, all companies and freelancers based in Vizcaya will be obliged to use this system. Most taxpayers in Gipuzkoa and Araba will also have to introduce the TicketBAI, with the exception of people over 60 years of age, who are exempt from the obligation in Gipuzkoa and Araba, provided they have not employed anyone in 2021 and do not exercise any professions that require registration.

The BAI ticket applies to all legal entities without legal personality that carry out an economic activity and are subject to the regulations of the tax authorities on corporation tax or income tax in the Autonomous Community of the Basque Country.

Following the introduction of the BAI ticket, all companies and freelancers who issue invoices in the Basque Country must use invoicing software that meets the government's requirements

How does TicketBAI work?

The TicketBAI system includes an advanced mechanism that carefully identifies every invoice issued in a given territory. Through this seamless process, the provincial tax office gains insight into all transactions and can efficiently collect the corresponding taxes.

  1. Every invoice created triggers the automatic process of the software to create an XML file.

  2. This file is then immediately forwarded to the relevant state tax authorities.

  3. In this phase, the system assigns a unique QR code and an identification code.

  4. Once these crucial steps have been completed, Hacienda sends the file back to the source software.

At this crucial point, the visual representation of the invoice can be created immediately. This seamless process culminates in the validation of the invoice, which ultimately provides the buyer with a fully authenticated data set.

VERI*FACTU​

What is VERI*FACTU 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 meet certain technical and functional specifications of the tax authorities. The system aims to improve the integrity, traceability and accessibility of invoicing processes.

The most important aspects of VERI*FACTU include:

  • Technical specifications
    The system must meet certain requirements for the creation, transmission and storage of invoices. This includes the ability to connect to the Internet to communicate with the tax administration, manage electronic certificates for authentication and ensure secure transmission of invoice data. ‍

  • Compliance with regulations:
    It is assumed that VERI*FACTU systems meet certain design requirements set out in the regulations. These include maintaining the integrity and immutability of accounting records, ensuring traceability and complying with the principles of retention and accessibility.

  • Functionality
    The system must be able to carry out various actions, such as the creation of invoices in a specific format, the management of invoice documents and the secure electronic transmission of these documents to the tax authorities.

  • Independence for multiple users
    If a single system is used by multiple taxpayers, it must operate as if it were independent for each taxpayer, ensuring separate management of accounting records and compliance with the relevant rules for each entity.

Who is affected by VERI*FACTU?

Companies operating in mainland Spain, except within the three Provinces Araba, Bizkaia and Gipuzkoa, located in the Basque Autonomous Community.

The VERI*FACTU system affects several stakeholders involved in the invoicing and tax process in Spain. The main groups affected include:

  • Taxpayers Companies and individuals who issue invoices must comply with the VERI*FACTU regulations. This includes ensuring that their invoicing systems comply with the technical specifications and functional requirements laid down by the tax authorities.

  • Software developer Companies that develop invoicing software must ensure that their products are compatible with the VERI*FACTU requirements. This includes implementing the necessary functions for secure transmission, data integrity and compliance.

  • Tax administration The tax authorities are responsible for monitoring compliance with the VERI*FACTU system. They require that all billing systems used by taxpayers comply with the established guidelines, which helps them to monitor and verify tax compliance more effectively.

  • Accountants and financial experts Professionals responsible for corporate accounting and financial reporting need to be aware of VERI*FACTU requirements to ensure that their clients' billing practices are compliant.

  • Consumer While consumers are not directly affected by the technical aspects of VERI*FACTU, they benefit from the increased transparency and security in billing practices, which can help reduce fraud and ensure proper tax collection.

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 & Unalterability
    Once a billing record is generated, it must not be modifiable without the system detecting the change and issuing an alert.

  • Traceability
    Records must be linked in a verifiable sequence, with accurate timestamps indicating the exact moment each record was created.

  • Preservation & Accessibility
    Records 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.

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 connection
    The 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 certificates
    The 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 transmission
    The 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 invoices
    The 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 mechanism
    The 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 users
    If 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 security
    The system must guarantee the integrity and immutability of invoice documents and ensure accurate and secure data throughout the invoicing process.