TicketBAI vs Verifactu: Differences, Scope and Who Must Use Each

Two systems, one goal

Both TicketBAI and Verifactu pursue the same goal: guaranteeing invoice integrity and fighting tax fraud. The key difference is territorial scope. TicketBAI is a regional (foral) system of the Basque Country, while Verifactu, governed by RD 1007/2023 within the Anti-Fraud Law 11/2021, applies to common territory.

Scope and who is obliged

• TicketBAI: mandatory for taxpayers subject to the foral rules of Araba, Bizkaia and Gipuzkoa. Each provincial council (diputación foral) has its own regulation and calendar.
• Verifactu: mandatory for companies and self-employed workers in common territory who are not already under TicketBAI or, in certain cases, the SII.

Technical differences

TicketBAI requires signing each invoice with a certificate, generating an XML file with its own chaining, and a TBAI code plus a QR. Submission to the foral tax authority can be immediate or deferred depending on the provincial model (for example, Gipuzkoa's immediate system).

Verifactu is based on creation records chained by hash, a QR code and, in Verifactu mode, automatic submission to the AEAT. It also allows a non-Verifactu mode with electronic signature and an event log.

Both systems demand immutability, traceability and retention, but they use different formats, certificates and receiving authorities.

Timelines

TicketBAI is already fully deployed across the three foral territories with completed staggered calendars. Verifactu becomes enforceable from 2026 for most obliged parties in common territory.

What if I operate in both territories?

A company active in both the Basque Country and common territory may have to comply with both regimes depending on where each operation is taxed. The deciding factor is the tax domicile and the rules applicable to each part of the activity. In practice, you want software able to generate both TicketBAI files and Verifactu records.

How to choose

1. Identify your rules: foral, common or both.
2. Check that your software supports the format required in each territory.
3. Confirm certification and the manufacturer's responsible declaration.
4. Plan your migration ahead of the deadlines.

With RegulaKit you can organise your invoicing according to the regime that applies to you and reduce the risk of errors. To estimate the cost of a penalty for non-compliance, use our penalty calculator.