TicketBAI, Navarre and Verifactu: which rules apply to you
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Choose where your tax domicile is: the tool tells you which invoicing control system applies and where to check the rules in force.
Invoicing control system
TicketBAI
RD 1007/2023 does not apply with a tax domicile in the Basque Country (art. 1.3). TicketBAI applies, regulated by each Provincial Council, with its own QR and TBAI identifier.
| National Verifactu rules | Not applicable |
| Where to check | gipuzkoa.eus |
| B2B e-invoicing | National law: also in foral territories |
Your tax domicile decides, not where you sell. Indicative summary of the national rule; foral dates are set by each treasury.
Prepared by Radif Partners · Method · Rules read in the BOE and at the AEAT on 25 October 2026
Royal Decree 1007/2023, which governs Verifactu, applies throughout Spain “without prejudice to the foral tax regimes of the economic agreement and covenant”, as its article 1.3 says. That means Álava, Bizkaia and Gipuzkoa apply TicketBAI, their own invoicing control system regulated by each Provincial Council’s foral rules, and Navarre has its own regime. Which rules apply to you depends not on where you sell but on which tax administration you answer to under the Economic Agreement with the Basque Country or the Economic Covenant with Navarre, generally by your tax domicile, with special rules for businesses above a certain size operating in several territories. TicketBAI shares Verifactu’s idea: each invoice creates a chained record and carries a QR code with its identifier, checked on the provincial treasury website rather than with the Spanish Tax Agency. B2B e-invoicing, on the other hand, comes from a national law, and Royal Decree 238/2026 provides for agreements between the provincial treasuries and the Tax Agency on the public solution. Foral dates are set by each treasury.
Which system applies in each territory
| Territory | System | Where to check |
|---|---|---|
| Álava / Araba | TicketBAI, Álava foral rules | Álava Provincial Council |
| Bizkaia | TicketBAI within Batuz | Bizkaia Provincial Treasury |
| Gipuzkoa | TicketBAI, Gipuzkoa foral rules | Gipuzkoa Provincial Council |
| Navarre | Own foral regime | Navarre Provincial Treasury |
| Rest of Spain | Verifactu, before 1 January 2027 or 1 July 2027 | RD 1007/2023 |
Article 1.3 of the regulation excludes no one by name: it says it applies throughout Spain without prejudice to the foral regimes. In practice the Basque Country and Navarre regulate their own systems, and in the Basque Country that system is TicketBAI. The three Provincial Councils share its essentials, but each has its own rules, timetable and software list. In Bizkaia it is part of Batuz, a broader model that also covers the VAT books.
Similarities and differences with Verifactu
Both systems aim at the same thing: no invoice deleted or altered without a trace. In both, each invoice creates a record chained to the previous one and carries a QR code the customer can check. The difference lies in who receives and checks the data, the technical format of the record and the dates. That is why software built only for Verifactu is not enough in the Basque Country, and software built only for TicketBAI is not enough in the common territory.
Check what applies to you based on how you are taxed and your territory:
Verifactu in your case
Verifactu in your case
Foral rules
| Timeline group | Everyone else |
| Mode you can choose | – |
| Software on sale adapted since | 29 July 2025 |
| Free alternative | – |
B2B e-invoicing also reaches the foral territories
The duty to e-invoice between businesses comes from Law 18/2022, a national law. RD 238/2026, in its third additional provision, provides that the public solution for businesses taxed under foral rules will be organised through agreements between the provincial treasuries and the Tax Agency. The dates we calculate, 6 October 2027 and 6 October 2028, come from that national rule; how it works in each foral territory will depend on those agreements.
If you receive invoices from Basque suppliers, the QR reader tells a TicketBAI QR apart from an AEAT one. For the rest of the country, start with what Verifactu is; if you keep your VAT books in real time, see the SII.