Spain: New Timelines for the Adoption of TicketBAI in the Basque Country

Victor Duarte
November 25, 2021

The Provincial Council of the Gipuzkoa region in the Basque Country recently published Foral Order 608/2021. This establishes the schedule for adopting the TicketBAI (TBAI) obligation in that region. This local regulation also exempts certain natural persons of an age close to retirement from its compliance.

What is TicketBai?

TicketBAI is an initiative between the three Provincial Councils (Alava, Bizkaia, and Gipuzkoa) and the Basque Government to establish a series of legal and technical obligations. All freelancers and legal entities that carry out an economic activity in the region must use billing software that meets the technical requirements published in each region to issue all their invoices, in paper or electronically.

The TBAI system allows the provincial treasuries to control the income of the economic activities of taxpayers, including those activities framed in sectors that deliver goods or services to final consumers, usually charged in cash.

TicketBAI characteristics

The billing software from which the TBAI is issued must be certified and connected to the local tax authority and can be incorporated in computers, cash registers, or POS terminals. This software must generate the TBAI in a prescribed XML file that complies with the design and content of the TBAI format and transmit it in real-time to the local tax authority at the time of issuance.

Each TBAI file must be electronically signed and must include a TBAI identification code and a TBAI QR code generated according to the local specifications.

TBAI schedule for mandatory implementation

Each Provincial Council of the three Basque Country’s regions can set the rules and requirements applicable to their respective jurisdiction; therefore, each region has implemented its timeline for taxpayers to comply with the TBAI obligation, based on the type of economic activity.

The current schedule of mandatory TBAI implementation in each region is:


  • From 1 April 2022 – Consultancies that are collaborators of the Provincial Council of Alava.
  • From 1 July 2022 – Retail trade of medicines, health and personal hygiene products, and certain professional activities.
  • From 1 October 2022 – Remaining taxpayers.


  • From 1 July 2022 – Services related to fiscal management.
  • From 1 September 2022 – Professional activities.
  • From 1 November 2022 – Retail trade; hospitality and lodging sector.
  • From 1 April 2023 – Construction and real estate development, transportation; recreational, cultural, and personal services.
  • From 1 June 2023 – Manufacturing, wholesale, telecommunications, financial activities and arts.


  • From 1 January 2024 – Mandatory for all sectors.

The adoption of the TBAI project in the three regions of the Basque Country is a tremendous step towards finding an effective tool to prevent fraudulent tax activities. Should this measure prove to be effective, other regions in Spain may consider adopting similar requirements in the future.

Need to assure compliance with the latest Spanish regulatory guidelines? Get in touch with our team of experts.

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Victor Duarte

Victor is a Senior Regulatory Counsel at Sovos. Based in Stockholm and originally from Venezuela, he obtained a Law degree and a specialisation degree in Tax Law in his home country. Victor also earned a Master´s degree in European and Internal Tax Law from Lund University in Sweden.
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