TicketBAI e-invoicing

An electronic invoice (e-invoice) is an invoice that is digital throughout the entire document life cycle, from issuance to archiving. Find out what is not considered an e-invoice and other frequently asked questions in our blog.

The TBAI mandate affects all persons and entities that carry out economic activities that are subject to regulations of the Basque Regional Treasuries. It includes all sales operations, regardless of whether it falls under the Personal Income Tax or the Corporate Income Tax. The legislation was issued following the Economic Agreement with the Autonomous Community of the Basque Country and approved by law on 23 May 2002 (Law 12/2002).

The TBAI mandate will come into force gradually. It has already started on a voluntary basis in all three regions from 1 January 2022 and will become mandatory step by step in different industries in the different regions. The mandate will be fully implemented as per below:

• Álava: 1 October 2022
• Gipuzkoa: 1 June 2023
• Biscay: 1 January 2024

NOTE that your business might be affected earlier than the above dates, since the mandate is rolled out gradually. For a complete overview of all important dates, please refer to our guide.

You must send the TBAI XML file to the tax authorities. The XML file is generated each time an invoice is issued, and in some administrations, the invoice must be included as well.

1. Generate the TBAI XML file in your financial system.
2. The TBAI XML file is chained with the corresponding invoice data and electronically signed.
3. Send the TBAI XML file to the respective tax administration.
4. Generate and distribute the structured or graphic representation of the invoice. The invoice must include a TBAI code (UUID) and a QR code generated from the certified software.