Verifactu and TicketBAI: how they differ and which one applies to your bar or restaurant

TicketBAI is the system of the Basque Country's regional tax authorities, already mandatory; Verifactu is the Tax Agency's system for the rest, with deadlines in 2027 according to the BOE. What each one involves, who requires it and how to tell which is yours.

By Equipo de Weko · Reviewed on October 17, 2026 · 5 min read

The short answer

TicketBAI is the Basque Country's system. It is required by the regional tax authorities of Álava, Bizkaia and Gipuzkoa, and for a bar or restaurant it is already mandatory in all three territories.
Verifactu is the Tax Agency's system. According to the BOE, invoicing software must be adapted before 1 January 2027 (companies) or 1 July 2027 (self-employed and everyone else). The Tax Ministry announced on 5 October 2026 a postponement to October 2028, pending publication in the BOE.
Which one applies to you is decided, in general, by your tax domicile: which tax authority your taxes depend on. That is not the same as where your premises are.

What they have in common

Both come from the same idea: that every sale you invoice is recorded in a way that cannot be changed without it showing. To that end, both require:

that the software you invoice with (your POS or your invoicing program) meets certain technical requirements;
that every invoice carries a QR code the customer can scan with a phone;
that sales receipts are included too. The Álava Provincial Council says that when you issue a sales receipt in your shop with TicketBAI, the QR code is generated; and the Tax Agency requires the QR on Verifactu invoices, both full and simplified.

In practice, whoever sells you the software is the one who has to adapt it. You need to know which of the two applies to you and ask them whether it is ready.

How they differ

What we compare	TicketBAI	Verifactu
Who imposes it	The Basque regional tax authorities and the Basque Government	The Tax Agency (Royal Decree 1007/2023)
Who it applies to	People and entities with an economic activity subject to the Basque regional tax authorities	Obliged parties across Spain, without prejudice to the regional regimes; in the Basque Country, only those whose tax domicile is in the common territory
What the software does with each invoice	Generates an electronically signed file and sends it to the regional tax authority immediately	Generates a record with a fingerprint linked to the previous record. With the VERIFACTU mode it sends it to the tax authority; with NO VERIFACTU it stores it signed
What the invoice carries	TicketBAI identifier and QR code	QR code and, in the VERIFACTU mode, the legend «verifiable invoice» (factura verificable) or VERIFACTU
Status in October 2026	Mandatory	According to the BOE, deadlines in 2027; postponement announced, not published

The most practical difference is in how the invoice is sent. In TicketBAI, according to the Álava Provincial Council, the file for each invoice is sent to the regional tax authority «de forma inmediata a la expedición de la factura» (immediately upon issuing the invoice). In Verifactu there are two paths: send a summary of each invoice at the time (VERI*FACTU) or keep it signed in the software and hand it to the tax authority if it asks (NO VERI*FACTU).

TicketBAI dates, by territory

Territory	Since when it is mandatory in hospitality
Álava	1 December 2022, for the remaining taxpayers (there was an earlier calendar for other sectors)
Gipuzkoa	1 June 2023, for all taxpayers carrying out economic activities
Bizkaia	1 January 2024 for companies that are not micro, small or medium-sized; 1 January 2025 for those that are; 1 July 2025 for self-employed people and income attribution entities

In Bizkaia, TicketBAI is one of the three pieces of a wider system called Batuz. The other two are the register of economic transactions, where income, expenses and invoices are entered (TicketBAI invoices are entered automatically), and the VAT, Corporate Tax and Income Tax drafts prepared by the regional tax authority.

And Verifactu, when?

The dates in the BOE today are 1 January 2027 for Corporate Income Tax taxpayers and 1 July 2027 for all other obliged parties. The Tax Ministry announced on 5 October 2026 that it will postpone the pending obligations until October 2028. As of 17 October 2026 that postponement has not been published in the BOE. Full details, with the fines and what to ask your supplier, are in Verifactu in bars and restaurants: when it becomes mandatory and what to do.

Dates reviewed on 17 October 2026 against the BOE, the regional tax authorities' websites and the Tax Ministry's note.

How to tell which one applies to you

Look at where your tax domicile is, not just where the premises are. It is the detail that decides which tax authority you pay, and your accountant knows it.
If it is a Basque regional tax authority, TicketBAI applies to you and it should already be in your software. The Verifactu regulation, in the Basque Country, only applies to those whose tax domicile is in the common territory.
If it is the common territory, Verifactu applies to you, with the dates above.
If you are in another territory with its own tax regime, or in the Canary Islands, Ceuta or Melilla, ask your accountant: the regulation has particular rules for them.
If in doubt, for example with several premises in different places, do not guess: take your accountant the list of premises and where each one is registered.

If what you are doing is changing your POS, Weko's comparison with Qamarero explains what each tool does and what it does not.

How Weko handles it

Weko already includes TicketBAI and is ready for Verifactu; Verifactu activation will arrive before it becomes mandatory.

This guide is for information only and is not legal advice. To find out which system and which date apply to you, consult your accountant.

Frequently asked questions

Are TicketBAI and Verifactu the same thing?

No, but they are similar. Both require the software you issue invoices with to keep a record of each one and the invoice to carry a QR code. What changes is who imposes them and when: TicketBAI is required by the Basque Country's regional tax authorities and is already mandatory; Verifactu is required by the Tax Agency and, according to the BOE, has deadlines in 2027.

Which one applies to me, TicketBAI or Verifactu?

It depends on which tax authority receives your taxes. TicketBAI applies to those subject to the Basque regional tax authorities. The Verifactu regulation, in the Basque Country, only applies to those whose tax domicile is in the common territory. In general it is the tax domicile that decides, not the street where your premises are. If in doubt, ask your accountant.

Since when is TicketBAI mandatory in a bar or restaurant?

In Álava, since 1 December 2022 for the remaining taxpayers; in Gipuzkoa, since 1 June 2023 for everyone; in Bizkaia, since 1 January 2025 for companies that are micro, small or medium-sized enterprises, and since 1 July 2025 for self-employed people and income attribution entities.

What does a TicketBAI receipt carry?

A TicketBAI identifier and a QR code. They are generated when the invoice is issued and, according to the Álava Provincial Council, the QR lets the customer check that the invoice has reached the tax authority.

Does Weko work with TicketBAI and Verifactu?