Verifactu and TicketBAI: What are their technical differences?

With the growing digitalization of fiscal systems in Spain, the landscape for companies developing or distributing invoicing software has significantly changed. Two key regulations, TicketBAI in the Basque Country and Verifactu in the rest of Spain, within the framework of the Anti-Fraud Law, require invoicing systems to adapt to meet compliance.

If you are an invoicing, ERP, or POS software vendor or developer, here are the key aspects and differences between these regulations and how to adapt your systems to help your clients comply with both.

What is Verifactu?

Verifactu is part of the Anti-Fraud Law 11/2021. It is the fiscal control system applicable to the rest of Spain, excluding the Basque Country and Navarre, which are developing their own systems. Designed to prevent the manipulation and destruction of invoicing records, Verifactu requires all records to be sent to the Spanish Tax Agency (AEAT).

The Ministerial Order was approved on October 28, initiating a nine-month period for invoicing systems to adapt to the regulation's technical requirements. The final compliance deadline for software developers and providers is July 29, 2025.

What is TicketBAI?

TicketBAI is a fiscal control system through software designed to prevent fraud in the Basque Country. Mandatory for all businesses and professionals with fiscal residency in Araba, Gipuzkoa, and Bizkaia, TicketBAI requires invoices to be issued via certified software that guarantees their authenticity and prevents manipulation. This software must ensure that all transactions are electronically sent to the regional tax authorities, meeting transparency requirements.

TicketBAI does not only impact local businesses; if you sell ERP or POS software to companies with fiscal residency in this region, your software must also comply with this regulation. It’s important to note that TicketBAI’s technical requirements vary across provinces. Currently, compliance is mandatory in Araba and Gipuzkoa, while in Bizkaia, adoption periods for certain business segments have been extended until 2026.

Key legal differences between TicketBAI and Verifactu

Where does each regulation apply?

Both regulations aim for the same goal, but their geographic scope differs. TicketBAI applies to all businesses and professionals with a fiscal residency in the Basque Country, while Verifactu affects the rest of Spain, excluding Navarre, with some specific provisions for the Canary Islands, Ceuta, and Melilla. In both cases, software developers and vendors are held accountable for ensuring their systems comply with the regulations, making them subject to penalties as well. If your company develops or distributes invoicing software, you must understand the requirements of each regulation and adapt accordingly to support your clients’ ERP or POS systems.

Who must comply?

TicketBAI applies to any business or professional conducting economic activity with fiscal residency in the Basque Country.

Verifactu, on the other hand, applies to businesses and professionals with annual revenue below €6 million, as companies exceeding this threshold are already subject to the Immediate Supply of Information (SII) system. These two regulations coexist, meaning companies under SII are not required to comply with Verifactu.

Compliance with SII

In the Basque Country, TicketBAI coexists with SII in Araba and Gipuzkoa but replaces it in Bizkaia under the BATUZ system, which applies to all businesses regardless of their revenue.

Verifactu does not replace SII, which remains mandatory for companies with annual revenue above €6 million or for those who voluntarily opt-in.

Penalties for Non-Compliance

Penalties are severe for both regulations and apply differently to taxpayers and software developers.

TicketBAI imposes fines of up to €2,000 for each improperly recorded transaction, applying equally to taxpayers and software developers. Verifactu includes fines of up to €50,000 for taxpayers not complying with the regulations and up to €150,000 per system and fiscal year for non-compliant software.

These penalties underscore the importance of not only adapting systems to the technical requirements of each regulation but also keeping them updated with ongoing changes and updates from the different tax authorities to avoid sanctions.

Implementation phases

The implementation of TicketBAI began in 2020 with an initial voluntary period. In Araba and Gipuzkoa, compliance with TicketBAI is now mandatory for businesses across all sectors. In Bizkaia, however, there are still certain sectors that need to adapt during various implementation windows, with the final deadline set for January 2026.

For Verifactu, the Ministerial Order was approved on October 28, 2024, initiating a nine-month adaptation period for software companies, with a final compliance deadline of July 29, 2025.

Technical differences for invoicing software

Real-time transmission

TicketBAI requires real-time transmission of issued invoices, with slight variations depending on the province. Bizkaia allows transmissions within a specified timeframe and integrates information into the LROE books to cover additional accounting data.

Verifactu offers two compliance modes: Verifactu mode (real-time transmission to the AEAT) and Non-Verifactu mode (electronic signing and secure storage for later transmission). This flexibility allows developers to choose how to integrate and manage their systems to comply with the law.

XML files chaining

Both Verifactu and TicketBAI require generating XML files for each transaction, digitally signed and containing a QR code. However, the format varies between the two regulations and even among the three provinces where TicketBAI applies.

Technically, TicketBAI allows flexibility in chaining (by point of issuance, store, or taxpayer), while Verifactu mandates a single record chain per taxpayer, potentially creating bottlenecks in distributed systems.

Electronic signature

Verifactu initially required electronic signatures only for Non-Verifactu transmissions but now makes it optional for all files to improve traceability. TicketBAI, on the other hand, requires electronic signatures for all files, with detailed specifications in the regulation.

Internet connection

In the event of power outages, system failures, or internet connectivity issues, the response differs between the two regulations. Verifactu allows marking transactions as "incident mode" in the XML files, facilitating later identification and transmission to the AEAT once the connection is restored.

TicketBAI assumes a constant internet connection; in case of interruptions, taxpayers must notify the tax authority via email.

SIGN ES: an API to comply with Verifactu and TicketBAI

Understanding the legal and technical differences of each fiscal regulation is complex, and adapting invoicing systems while staying up-to-date with all updates can be a challenge for software developers whose expertise does not lie in fiscal regulations.

Our SIGN ES solution offers an easy-to-integrate API that enables compliance with both Verifactu and TicketBAI fiscal regulations, as well as B2B electronic invoicing under the Crea y Crece Law. With a single integration, your clients can easily comply with both fiscal systems, simplifying the adaptation and compliance process while protecting against penalties.

• Simple integration: the SIGN ES API seamlessly integrates with any invoicing software, reducing the time and effort required to meet regulatory requirements.
• Automatic updates: keep your software up-to-date and ensure your clients’ compliance with regulatory changes. With SIGN ES, your software will always stay ahead, thanks to automatic updates in line with new requirements or modifications by tax authorities.
• Security and reliability: protect your and your clients’ data with advanced technology that ensures the integrity and confidentiality of records under the strictest security standards.
• Technical support: our team of experts in fiscal compliance and development is always at your disposal. SIGN ES offers smooth integration thanks to detailed documentation and multilingual support that simplifies the process from start to finish.

Understanding Spain’s fiscal regulations may seem challenging for software vendors, but having a solution like SIGN ES that ensures compliance with all of them makes the process easier for both your company and your clients.

Make sure your software is ready for fiscal compliance! If you’re looking for an easy-to-integrate solution that doesn’t require changing your systems, don’t hesitate to contact us and request a free demo.