In order to support companies and professionals in the province, Biscay's tax authorities have decided to extend the implementation period of Batuz from 2024 to 2026. As you may know, [TicketBAI is a part of the extensive Batuz](https://www.fiskaly.com/blog/ticketbai-and-batuz-in-bizkaia) economic activity control strategy in Biscay.

The initial calendar stipulated that, in January 2024, all companies and professionals in the territory of Biscay would have to comply with the new TicketBAI regulations against tax fraud. However, as of August 2023, only 17% of companies have adapted their processes to comply with it, despite the tax incentives provided by the early implementation of this system.

That's why Biscay's tax authorities [have recognised the difficulty of maintaining the previous schedule](https://www.bizkaia.eus/es/web/comunicacion/noticias/-/news/detailView/25477), and they have extended the implementation dates from 2024 to 2026. Below you will find the new mandatory dates, established gradually for different types of companies and with adaptation periods of six months at a time.

## New TicketBAI implementation timeline in Biscay

* **1st January 2024:** corporate taxpayers who are not Micro-SMEs. In other words, companies with a turnover of more than €2 million of which only 13% of them have voluntarily adhered to Batuz to date.
* **1st July 2024:** micro-SMEs operating in the following activities: industrial, manufacturing, construction and transport, financial, legal, insurance, rental and other professional activities except education and cultural activities. This group represents 50% of the business and professional sector of Biscay and, for the moment, only 21% of them have implemented Batuz and TicketBAI voluntarily. 
* **1st January 2025:** micro-SMEs operating hospitality and catering, trade, commerce, repair of movable goods, hairdressing and other personal services (legal entities and ERARs with PJ). This group represents almost 9% of the economic activity and 15% of them already comply with Batuz and TicketBAI.
* **1st July 2025:** micro-SMEs dedicated to hospitality and catering, trade, repair of movable goods, hairdressing and other personal services (in this case, natural persons and ERARs without PJ). They occupy 20% of the global Biscay’s activity and only 10% of them have voluntarily opted in so far. 
* **1st January 2026:** entities totally and partially exempt from corporation tax (Impuesto de sociedades); non-profit entities; and companies dedicated to agriculture, livestock and fishing, education, cultural services and the rest of taxpayers.

## Implement our TicketBAI API in a simple way

As you can see, there are still many companies that have not yet adapted to TicketBAI in the province of Biscay, despite tax authorities wanting to maintain the tax incentives for those who adhere to the new regulations before the scheduled period. 

If this is your case and you are looking for a partner to implement TicketBAI fiscalization software in your company, [contact our team](https://ticketbai-software.es/en/contact) without any obligation. You will be able to test the live environment of our TicketBAI API for free before deciding whether to contract us or not.

fiskaly wants to support your implementation of TicketBAI as soon as possible, so that you can benefit from the tax incentives and start operating according to the new legislation in a simple way.

Biscay's tax authorities have decided to extend the implementation period of TicketBAI in the province, offering greater flexibility to companies regarding Batuz. Discover the new progressive implementation timeline, from 2024 to 2026. 

Biscay's tax authorities have extended the implementation period of TicketBAI, offering greater flexibility to companies regarding Batuz.

Biscay extends TicketBAI implementation period to 2026

biscay-extends-ticketbai-implementation-period-to-2026

fiskaly expands to Spain and now offers another fiskal solution: SIGN ES. In the first step, SIGN ES can be integrated for the Basque Country. The corresponding legislature - TicketBAI - is currently in the implementation phase.

### Complex requirements in Spain

No uniform fiscal legislation is planned for Spain. Cash providers and taxpayers are thus faced with the challenge of finding out about the individual steps that need to be taken. With experience in fiscalization products in several countries, fiskaly is the right partner on your side. Also in Spain: SIGN ES is an API that handles two fiscalization legislations.

### Veri*factu from 2024

The requirements imposed by the Veri*factu law planned for 2024, which covers the remaining regions of Spain, will also be integrated into the SIGN ES fiscalization solution.

### Digital receipts also in Spain

The [digital receipt from fiskaly](https://www.fiskaly.com/digital-receipt) completes the package for the expansion to Spain. The trend towards paperless receipts is also very popular in Spain and can be implemented effortlessly with fiskaly.

> Our team is ready for the new location. We are looking forward to the first non-German-speaking country with new influences and an exciting culture.

*Johannes Ferner, CEO*

### Presentation at EuroShop 2023

Are you visiting the EuroShop in Düsseldorf? As part of the event program at EuroShop 2023, Johannes Ferner (CEO) and Isabel Nogales (BizDev Spain) will present what you need to know regarding fiscalization in Spain at EHI's Retail Technology Stage on March 1, 2023. Join us and take a seat!

[Next stop Spain? | Retail Technology Stage | 1 March 2023](https://events.euroshop.de/en/event/n%C3%A4chster-halt-spanien-was-sie-in-bezug-auf-die-fiskalisierung-wissen-m%C3%BCssen)

### Any questions?

On our [SIGN ES page](https://www.fiskaly.com/signes/ticketbai), we have compiled all the information you need about the legislation TicketBAI, FAQs, and the features and benefits of SIGN ES. In addition, our sales team is available for SIGN ES as usual.

fiskaly expands to Spain and now offers another fiskal solution: SIGN ES. In the first step, SIGN ES can be integrated for the Basque Country. The corresponding legislature - TicketBAI - is currently in the implementation phase.

Visit SIGN ES Website

More about SIGN ES

fiskaly opens new subsidiary in Spain

fiskaly-opens-new-subsidiary-in-spain

The official certificate of registration from the Gipuzkoako Foru Aldundia for our product [SIGN ES](https://www.fiskaly.com/signes) is now online. With this certification, you can be assured that our solution meets the highest standards of compliance for fiscalization in Spain.

We are also listed as an official distributor for the Basque provinces [Bizkaia](https://www.batuz.eus/es/registro-de-software), [Araba](https://web.araba.eus/es/hacienda/ticketbai/listado-de-software), and [Gipuzkoa](https://www.gipuzkoa.eus/es/web/ogasuna/ticketbai/listado-software).

You can find more information and an overview of all our certificates and associations [on this page](https://www.fiskaly.com/certificates-associations).

Our product SIGN ES received the official certificate of registration from the Gipuzkoako Foru Aldundia.

We are now also listed as an official distributor for the Basque provinces Bizkaia, Araba und Gipuzkoa.

SIGN ES received the official certificate of registration from the Gipuzkoako Foru Aldundia and we are listed as an official distributor for the Basque country.

fiskaly receives certificates for Spain

fiskaly-receives-certificates-for-spain

With the new "Ley crea y crece" regulation, B2B transactions are undergoing a shift towards e-invoicing, which allows for real-time transmission of information to reduce payment delays. Be ahead and streamline your business processes with our innovative solutions.

## What is an electronic invoice?

Electronic invoicing (or e-invoice) is the new regulation promoted by the Ministry of Economic Affairs and Digital Transformation of Spain. As of 2024, it will be mandatory for transactions between companies and self-employed professionals. Therefore, invoicing systems must be adapted accordingly to enable the transmission of information to the administration immediately.

With the new "Ley crea y crece" regulation, B2B transactions are undergoing a shift towards e-invoicing, which allows for real-time transmission of information to reduce payment delays. Be ahead and streamline your business processes with our innovative solutions.

The future of invoicing in Spain with e-invoice

the-future-of-invoicing-in-spain-with-e-invoice


A Basque Country legislative initiative aims to prevent tax fraud by complying with the TicketBAI obligation. In Bizkaia, TicketBAI is part of the BATUZ economic activity control strategy. The obligation for compliance with this system has been established by the Foral Decree 5/2020, of July 15th. Here you will learn more about TicketBAI's implementation in Bizkaia.

## Requirements in Bizkaia
The TicketBAI software in the billing or POS system must generate XML files for each transaction and sign them with a digital certificate. It also provides a QR code and ID code to print on the invoice. The invoices are chained by the software into a sequence so their trace can be verified in a sequence and the XML files are stored for an established period of time.

#### XML Files differ in Bizkaia
The content of the XML files in Bizkaia slightly differs from the content in the other two provinces. For instance, sending the details of each line or the recipient's address is not mandatory.

#### LROE
Besides implementing TicketBAI, taxpayers in Bizkaia will have to send the LROE books (Book of economic operation registries) to Bizkaia's Provincial Council. The TicketBAI XML files are included within the LROE books. The LROE books must be sent every trimester before April 25th, July 25th, October 25th, and January 31st, depending on when the transactions occurred.

## SII obligations in Bizkaia
In Bizkaia, TicketBAI and LROE replaces the SII. However, those companies already compliant with the SII system will have to keep sending their registries every four days (or according to SII deadlines).

## BATUZ with TicketBAI deadlines in Bizkaia
BATUZ and TicketBAI are initially implemented on a voluntary basis in Bizkaia before becoming mandatory for all activities at the same time. Here you find the deadlines:


**01/01/2022:** Voluntary period starts.

**01/01/2024:** Mandatory period starts for all economic activities.

## Do you want to know more about the details for the Basque Provinces?
You can find more detailed information for each of the Basque Provinces here in our blog.
* [TicketBAI in Gipuzkoa](https://ticketbai-software.es/en/blog/ticketbai-in-gipuzkoa)
* [TicketBAI in Araba](https://ticketbai-software.es/en/blog/ticketbai-in-araba)


## Bizkaia - official websites
For more information, visit the official websites.

* [Bizkaia official website](https://www.batuz.eus/es/inicio)
* [TicketBAI official website](https://www.euskadi.eus/ticketbai/)

A Basque Country legislative initiative aims to prevent tax fraud by complying with the TicketBAI obligation. In Bizkaia, TicketBAI is part of the BATUZ economic activity control strategy. The obligation for compliance with this system has been established by the Foral Decree 5/2020, of July 15th. Here you will learn more about TicketBAI's implementation in Bizkaia.

How do new TicketBAI and BATUZ regulations affect your business? Learn what your POS software, XML files and calendar need to comply with in Bizkaia.

TicketBAI and BATUZ in Bizkaia

ticketbai-and-batuz-in-bizkaia

The compliance law TicketBAI was also introduced in the Province of Araba. In this blog post you will learn the details about the implementation of TicketBAI in Araba. TicketBAI compliance is established in Araba by the Foral Decree 48/2021, of October 5th, and aims to prevent tax tampering.

## Requirements in Araba
Software in the billing or point-of-sale system must generate XML files for each transaction, sign them with a digital certificate, and send them to Araba’s Provincial Council. The software must also provide a QR code and ID code to be printed on the invoice. Further, the software chains invoices into a sequence so their trace can be verified in a sequence and stores their XML files for an established period of time.

## SII obligations in Araba
TicketBAI affects those who are currently obliged to SII compliance. In Álava, TicketBAI does not exempt the taxpayer from SII obligations. TicketBAI is sending the information according to the “Issued Invoices” book. You do not need to submit the same information twice to the tax authority - only the additional books.

## TicketBAI deadlines in Araba
In Gipuzkoa, TicketBAI is initially implemented on a voluntary basis and then on a mandatory basis. In several stages, the mandatory implementation will take place. We have listed the implementation deadlines here.

**01/01/2022:** Voluntary period starts.

**01/04/2022:** Mandatory period starts for consultancies that collaborate with Araba’s Provincial Council

**01/07/2022:** Mandatory period starts for retail sales of medicines, sanitary and personal hygiene products, and professional activities (including but not limited to telecommunications, agricultural and livestock services, transportation services, hospitality sector, and financial services)

**01/12/2022:** Mandatory period starts for the remaining taxpayers.

## Do you want to know more about the TicketBAI details for the Basque Provinces?
You can find more detailed information for each of the Basque Provinces here in our blog.
* [TicketBAI in Gipuzkoa](https://ticketbai-software.es/en/blog/ticketbai-in-gipuzkoa)
* [TicketBAI and BATUZ in Bizkaia](https://ticketbai-software.es/en/blog/ticketbai-and-batuz-in-bizkaia)


## Araba - official websites
For more information, visit the official websites.

* [Araba official website](https://web.araba.eus/es/hacienda/ticketbai)
* [TicketBAI official website](https://www.euskadi.eus/ticketbai/)

The compliance law TicketBAI was also introduced in the Province of Araba. In this blog post you will learn the details about the implementation of TicketBAI in Araba. TicketBAI compliance is established in Araba by the Foral Decree 48/2021, of October 5th, and aims to prevent tax tampering.

Learn the latest news how TicketBAI affects your business in Alava: updates that your invoicing software, XML files, calendar and SII need.

TicketBAI in Araba

ticketbai-in-araba


Taxpayers in the province of Gipuzkoa are subject to the compliance law TicketBAI. In this article you will learn what you need to know about the implementation of TicketBAI in Gipuzkoa. TicketBAI compliance in Gipuzkoa is established by the Foral Decree 32/2020, of December 22nd, and aims to prevent tax fraud.

## Requirements in Gipuzkoa
The billing or POS system must be equipped with software that generates XML files for each transaction, signs them with a digital certificate, and sends them to Gipuzkoa’s Provincial Council. The software provides a QR code and ID code to print on the invoice. Additionally, the software chains the invoices, so their trace can be verified in a sequence and stores the XML files for an established period of time.

## SII obligations in Gipuzkoa
TicketBAI affects those who are currently obliged to SII compliance. In Gipuzkoa, TicketBAI does not exempt the taxpayer from SII obligations. TicketBAI is sending the information according to the “Issued Invoices” book. You do not need to submit the same information twice to the tax authority – only the additional books.

## TicketBAI deadlines in Gipuzkoa
The initial implementation of TicketBAI in Gipuzkoa is divided into an initial voluntary implementation and a mandatory implementation. The mandatory implementation will progress in several steps. Here we list the deadlines for the implementation.


**01/01/2021:** Voluntary period starts.

**01/07/2022:** Mandatory period starts for tax professionals.

**01/09/2022:** Mandatory period starts for professional activities (including, but not limited to real estate, juridical services, financial and accounting services, technical services, advertising, and marketing services, and consulting services)

**01/11/2022:** Mandatory period starts for retail trade, direct sales, and the hospitality sector.

**01/04/2023:** Mandatory period starts for construction and repair activities, transportation and complementary services, travel agencies, and real estate promotional services.

**01/06/2023:** Mandatory period starts for financial services, wholesales, telephone services, agricultural and livestock services.

## Do you want to know more about the details about TicketBAI for the Basque Provinces?
You can find more detailed information for each of the Basque Provinces here in our blog.
* [TicketBAI in Araba](https://ticketbai-software.es/en/blog/ticketbai-in-araba)
* [TicketBAI and BATUZ in Bizkaia](https://ticketbai-software.es/en/blog/ticketbai-and-batuz-in-bizkaia)

## Gipuzkoa - official websites
For more information, visit the official websites.

* [Gipuzkoa official website](https://www.gipuzkoa.eus/eu/web/ogasuna/ticketbai)
* [TicketBAI official website](https://www.euskadi.eus/ticketbai/)


Taxpayers in the province of Gipuzkoa are subject to the compliance law TicketBAI. In this article you will learn what you need to know about the implementation of TicketBAI in Gipuzkoa. TicketBAI compliance in Gipuzkoa is established by the Foral Decree 32/2020, of December 22nd, and aims to prevent tax fraud.

Changes and implementation of TicketBAI in Guipuzcoa. Learn the requirements of the new invoicing software, QR codes, XML files, and implementation date.

TicketBAI in Gipuzkoa

ticketbai-in-gipuzkoa

Are you wondering what fiscalization requirements in Spain are relevant to you and how to stay compliant? In this blog article, we explain the legal obligations around TicketBAI and Veri*factu and who is affected by them.

## Fiscalization in Spain

In general, fiscalization aims to record all POS transactions while protecting them from manipulation, and archiving them. The tax office receives a complete sales tax statement as a result.

In the Basque Country provinces Araba, Gipuzkoa, and Bizkaia fiscalization requirements will be regulated through TicketBAI, which takes effect between 2021 and 2024. In the remaining regions of Spain, fiscalization requirements must be met with Veri*factu software, scheduled for 2024.

## TicketBAI

[TicketBAI (or TBAI) is a software-based fiscalization system](https://www.fiskaly.com/signes/ticketbai) that is being implemented in the Basque Country between 2021 and 2024 and enforces fiscalization requirements. In Bizkaia, TicketBAI is part of the larger control strategy BATUZ.

### Legal obligations

To comply with the legal requirements for TicketBAI, the taxpayer must have an internet connection, a billing software or program, and a digital certificate. This allows for the electronic generation of XML files, their submission to tax authorities, and the addition of identifier codes and QR codes to invoices.

Those affected by TicketBAI must use billing- or POS software that protects invoices from manipulation or deletion. If you have a legal address in the Basque Country and issue invoices or sales receipts, or if you sell software to Basque-based companies, TicketBAI will apply to you.

### Who is affected by TicketBAI?

TicketBAI is relevant to all natural and legal persons and entities who conduct economic activities within the Basque Tax Administration's jurisdiction related to personal or corporate income tax.

In accordance with the Economic Agreement established with the Autonomous Community of the Basque Country (Law 12/2012, of May 23), this applies to those who issue invoices or sales receipts and have a legal address in the Basque Country.

## VeriFactu

For the remaining regions of Spain, fiscalization requirements will have to be complied with using [Veri*factu software](https://www.fiskaly.com/signes/verifactu), which is planned to be implemented in 2024. VeriFactu systems are invoicing softwares that comply with the requirements of the Spanish Anti-Fraud Law (Law 11/2021, of July 9) and communicate in real-time with the Spanish Tax Authority.

### Legal obligations

The exact legal obligations concerning Veri\*factu are yet to be defined, but it is expected that Veri\*factu softwares will have to be in place by July 2024. 

While technical specifications have not yet been released, the draft legislation mandates that invoices must contain a QR code and the term "Veri*factu" or "Factura verificable en la sede automática de la AEAT" (invoice verifiable in the AEAT - National Tax Agency). Currently, sending the registries to the tax authority is voluntary, but the software must have the capability to do so upon request, such as during an audit.

### Who is affected by VeriFactu?

VeriFactu compliance will be mandatory for companies and the self-employed across the entire Spanish territory and will be compatible with the specific TicketBAI regulations in the Basque Country.

Additionally, it appears that VeriFactu will not replace the SII system (Immediate Information Supply), but will include taxpayers who were not previously obligated to comply with the SII.

## SIGN ES

Our [SIGN ES software solution](https://www.fiskaly.com/signes) generates digital signatures for transactions in your POS system, connects your POS system to the tax authorities and in the process fulfils all legal requirements of VeriFactu and/or TicketBAI. 100% legally compliant.

Are you wondering what fiscalization requirements in Spain are relevant to you? And how to stay compliant? In this blog article, we explain the legal obligations around TicketBAI and Veri*factu and who is affected by them.

This blog article explains the legal obligations around TicketBAI and Veri*factu around fiscalization in Spain and who is affected by them.

TicketBAI & VeriFactu: Legal obligations and who is affected

ticketbai-verifactu-legal-obligations-and-who-is-affected

In the Basque Country in Spain, a compliance law - called TicketBAI (Basque for "Ticket YES") - was passed to prevent tax fraud. Each Basque Province - Gipuzkoa, Araba, and Bizkaia - has established specific software requirements for TicketBAI. In this article, we list the similarities and differences between the provinces.
## What applies in all provinces?
All invoicing systems have to be compliant with TicketBAI. This means the billing or POS systems must be equipped with software that:
1. is registered in the Provincial Software Registration List.
2. chains the invoices so that their trace can be verified in a sequence, preventing manipulation, alteration, or deletion.
3. creates XML files for each transaction, signs them with a valid digital certificate, and sends them to the corresponding Tax Authority.
4. stores all the XML files during the established period of time.
5. generates a QR code and an Identification code which must be printed on the invoice. 
## What are the differences between the provinces?
The differences in compliance with TicketBAI in each Basque province are as follows:
1. Each province has its own Tax Authority to send the files to, depending on where the taxpayer is registered.
2. The content of the XML file may differ slightly between the provinces.
3. In Bizkaia, TicketBAI is part of a more comprehensive strategy called Batuz. 
4. There are differences between the provinces regarding TicketBAI replacing the SII system or not.
5. Implementation deadlines differ.
## Do you want to know more about the TicketBAI details for the Basque Provinces?
You can find more detailed information for each of the Basque Provinces here in our blog or on the official TicketBAI website.
* [TicketBAI in Gipuzkoa](https://ticketbai-software.es/en/blog/ticketbai-in-gipuzkoa)
* [TicketBAI in Araba](https://ticketbai-software.es/en/blog/ticketbai-in-araba)
* [TicketBAI and BATUZ in Bizkaia](https://ticketbai-software.es/en/blog/ticketbai-and-batuz-in-bizkaia)
* [TicketBAI official website](https://www.euskadi.eus/ticketbai/)

In the Basque Country in Spain, a compliance law - called TicketBAI (Basque for "Ticket YES") - was passed to prevent tax fraud. Each Basque Province - Gipuzkoa, Araba, and Bizkaia - has established specific software requirements for TicketBAI. In this article, we list the similarities and differences between the provinces.

Similarities and differences among the provinces in the Basque Country. Find the answers on how it affects the SII, your POS software, and your business.

Blog