Araba · Bizkaia · Gipuzkoa01 Signed TicketBAI file With TicketBAI set up, Cofactu generates the TicketBAI v1.2 file of each invoice and signs it with XAdES-EPES, using the signature policy of your territory. Nothing to install and no re-signing. It signs with the digital certificate you upload in Settings → Certificate. The TBAI identifier is generated automatically with CRC-8 under spec v1.2. Chaining is by SignatureValueFirmaFacturaAnterior: series, number, date and signature of the previous invoice. Full invoices, simplified invoices, rectifying invoices (R1-R5) and exempt invoices. 
TicketBAI invoicing.
Requirements by territory.
TicketBAI is the verifiable-invoicing system of the Basque Country's three foral tax authorities (Spain). Cofactu identifies the foral destination, generates the TicketBAI file and signs it with XAdES-EPES. Submission to the foral tax authorities is in validation and not active yet.
The obligation depends on the issuer's territory, not the customer's. XAdES-EPES · Foral spec v1.2 · No data lock-in.
The obligation is set by
the issuer's territory.
Invoice F-2026-0042, customer · date · total, €2,480.00. Depending on where the issuer pays tax, the destination is TicketBAI, Batuz or VeriFactu.
| Issuer's tax territory | System | Verification QR code | Status in Cofactu |
|---|---|---|---|
| AR · Araba | TicketBAI | ticketbai.araba.eus | Signed file · submission in validation |
| BI · Bizkaia | Batuz | batuz.eus | Signed file · LROE on the roadmap |
| GI · Gipuzkoa | TicketBAI | tbai.egoitza.gipuzkoa.eus | Signed file · submission in validation |
| ES · Rest of Spain | VeriFactu | AEAT | Submission to the AEAT active |
Interface example. The obligation depends on the issuer's territory, not the customer's.
01 · The file that remains The invoice does not change
The invoice does not change
its history when it changes destination.
- 01
XAdES-EPES signature
With the configured certificate and the signature policy of Gipuzkoa.
- 02
TBAI identifier
CRC-8 · spec v1.2. Chain: SignatureValueFirmaFacturaAnterior.
- 03
Verification QR code
Gipuzkoa URL calculated. QR code on the PDF: pending.
- 04
Foral submission
In validation: not sent yet. Signed XML stored with the invoice.
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02 · What Cofactu covers today One technical base,
One technical base,
three foral destinations.
Araba · Bizkaia · Gipuzkoa01 Signed TicketBAI file With TicketBAI set up, Cofactu generates the TicketBAI v1.2 file of each invoice and signs it with XAdES-EPES, using the signature policy of your territory. Nothing to install and no re-signing. It signs with the digital certificate you upload in Settings → Certificate. The TBAI identifier is generated automatically with CRC-8 under spec v1.2. Chaining is by SignatureValueFirmaFacturaAnterior: series, number, date and signature of the previous invoice. Full invoices, simplified invoices, rectifying invoices (R1-R5) and exempt invoices. 
Foral spec v1.202 Verification QR code URL Cofactu calculates the TBAI QR code URL of each invoice with the domain of its territory (batuz.eus, ticketbai.araba.eus, tbai.egoitza.gipuzkoa.eus) and the spec parameters: identifier, series, number, amount and CRC-8. The TBAI identifier, signature and signed XML are stored with the invoice. The QR code is not printed on the PDF yet: the QR code and the TBAI logo on the printed invoice are pending. Invoices under VeriFactu keep their AEAT QR code. 
Beta — in validation03 Submission to your foral tax authority: in validation Submission to the foral tax authorities is not active yet. First it has to be connected with a certificate to the foral services, tested in their test environments, and Cofactu has to be registered as guarantor software. Araba and Gipuzkoa come first: they accept the TBAI file directly. Bizkaia (Batuz) requires the file inside the LROE (forms 140 and 240). Without submission there is no foral response, no retries and no TicketBAI rejection alerts. Until then, send TicketBAI with your current program. | Figure | What it means |
|---|---|
| 3 | foral tax authorities with their own calendar: Araba, Bizkaia and Gipuzkoa |
| v1.2 | common TicketBAI file, signed XAdES-EPES with the policy of each territory |
| Beta | in validation: submission to the foral tax authorities is not active yet |
| QR | foral verification URL calculated per invoice; not printed on the PDF yet |
Three foral tax authorities,
three different calendars.
The obligation is set by your foral tax authority (Hacienda Foral), not by the software. Here is since when it applies in each territory, who is left out and what each system adds.
| Territory | Date | Who it applies to |
|---|---|---|
| Araba | 1 Jan 2022 | Voluntary adoption |
| Araba | 1 Apr 2022 | Advisory firms and accounting firms collaborating with the Álava tax authority |
| Araba | 1 Jul 2022 | Pharmacies (IAE 652.1) and professionals (IAE section 2) |
| Araba | 1 Dec 2022 | All other taxpayers (the stage planned for October was postponed to December) |
| Gipuzkoa | 1 Jul 2022 | Advisory firms and software companies |
| Gipuzkoa | 1 Sep 2022 | Professionals |
| Gipuzkoa | 1 Nov 2022 | Retail and hospitality |
| Gipuzkoa | 1 Apr 2023 | Construction and real estate |
| Gipuzkoa | 1 Jun 2023 | All other taxpayers |
| Bizkaia | 1 Jan 2024 | Companies that are not taxed as micro-enterprises |
| Bizkaia | 1 Jul 2024 | Individuals and SMEs in industry, construction, transport, finance, health and professionals |
| Bizkaia | 1 Jan 2025 | Retail and hospitality SMEs |
| Bizkaia | 1 Jan 2026 | The rest: entities exempt from Corporate Income Tax, agriculture, livestock, fishing, education and culture |
What each territory
adds.
Araba (Álava)01
TicketBAI · invoice-by-invoice submission · Provincial Council of Álava. Exemption: individuals aged 60 or over on 31 December 2021, with no compulsory professional-body membership and no employees during 2021. Rules: Foral Decree 48/2021 and Regulatory Decree-Law on Tax Urgency 9/2022. No additional book: each invoice generates its signed TBAI file and is sent to the Álava tax authority. The LROE 240 is exclusive to Bizkaia. Verification QR code: ticketbai.araba.eus.
Gipuzkoa02
TicketBAI · invoice-by-invoice submission · Provincial Council of Gipuzkoa. Compulsory for all economic activity since 1 June 2023. Verification QR code: tbai.egoitza.gipuzkoa.eus.
Bizkaia03
Batuz · TicketBAI + LROE 240 · Provincial Council of Bizkaia. Batuz adds to TicketBAI the Economic Operations Record Book (Libro Registro de Operaciones Económicas, form 240), and the TBAI file travels inside it. Cofactu does not cover that submission or the 240 yet. Verification QR code: batuz.eus.
04 · Submission status · Beta — in validation What is missing to send,
What is missing to send,
plainly put.
-
Submission with a certificate
Connect submission to the Araba and Gipuzkoa services. Pending.
-
Foral tests
Registration, rectifying invoice and cancellation in the test environments. Pending.
-
Software licence
Registration of Cofactu as TicketBAI guarantor software. Pending.
Today: no foral submission.
What arrives and what does not apply yet.
The file is generated and signed; submission to the foral tax authorities is not yet in place. Meanwhile, send TicketBAI with your current program.
| Scope | Status | Detail |
|---|---|---|
| TicketBAI Araba (Álava) | In validation | TBAI v1.2 file signed with the Álava policy. Submission to the service of the Provincial Council of Álava is not active yet. |
| TicketBAI Bizkaia (Batuz) | On the roadmap | Cofactu generates the TBAI v1.2 file, but in Bizkaia it travels inside the Batuz LROE, which Cofactu does not prepare or send yet. |
| TicketBAI Gipuzkoa | In validation | TBAI v1.2 file signed with the Gipuzkoa policy. Submission to the service of the Provincial Council of Gipuzkoa is not active yet. |
| BATUZ LROE 240 (Bizkaia) | On the roadmap | Economic Operations Record Book (forms 140 and 240) that Bizkaia requires on top of TBAI, and through which the TBAI file itself travels. On the roadmap: write to us if you need it. |
| Navarre Foral Tax Authority | On the roadmap | Navarre's own system (the Hacienda Tributaria de Navarra; it does not use TBAI). On the roadmap: contact support if you are in Navarre. |
Before you switch TicketBAI on,
know what is left out.
Araba's calendar, certificate, licence, Bizkaia, Navarre and the continuity of submission: direct answers before you set up your organisation.
Go to support →Since when is TicketBAI mandatory in Araba (Álava)?
In stages during 2022: 1 April for advisory firms and accounting firms collaborating with the Álava tax authority, 1 July for pharmacies and professionals, and 1 December for all other taxpayers. Outside it are individuals who on 31 December 2021 were aged 60 or over, with no compulsory professional-body membership and no employees in 2021. If you pay tax in Araba and are not in that exemption, it already applies to you today.
Is TicketBAI in Araba the same as Batuz in Bizkaia?
No. In Araba and Gipuzkoa, TicketBAI is only the sending of each signed invoice to the foral tax authority, verifiable by QR code (ticketbai.araba.eus in Álava). In Bizkaia, Batuz adds to TicketBAI the Economic Operations Record Book (form 240). Cofactu generates and signs the TBAI file for the three territories, but its submission is in validation and does not work yet; the 240 is on the roadmap.
Do I need a specific TBAI certificate or is the FNMT one enough?
To sign the TBAI file, Cofactu uses the certificate you already uploaded in Settings → Certificate, the same one you use with the AEAT; no specific one is needed. Which certificates each foral service accepts for submission will be confirmed when validation ends.
Do I have to apply for the TBAI licence from my foral tax authority?
You do not apply for it: the TicketBAI licence is assigned to the software, to whoever develops it, when it is entered in the TicketBAI software register. Because Cofactu's submission is still in validation, there is no licence to enter in Settings → Compliance today.
Does Cofactu cover Bizkaia's BATUZ form 240?
Not yet. Form 240 is the monthly record book that Bizkaia requires on top of the TBAI registration, and in Bizkaia the TBAI file is sent inside it. It is on the roadmap. Meanwhile, for submission and form 240 you would have to use the foral tool or an add-on.
I am in Navarre. Can I use Cofactu?
For general invoicing, yes, but automatic submission to the Navarre Foral Tax Authority (which has its own system, different from the Basque TBAI) is on the roadmap. If you are in Navarre and contact us, we will tell you when it is ready.
What if I sell to customers outside the Basque Country?
TicketBAI depends on the issuer's NIF, not the customer's NIF. If your organisation pays tax in a foral territory, all your invoices issued (wherever the customer is) must go through TBAI. In Cofactu the system is chosen per organisation (or per POS till), never per customer.
What happens if the foral tax authority is down when I issue?
Today Cofactu does not yet send to the foral tax authorities: TicketBAI submission is in validation. So there are no foral retries to speak of: until it is activated, you have to send with your current program or with your provincial council's tool.
30-day trial with no card. The TicketBAI file is generated and signed; submission to the foral tax authorities is in validation and not active yet.
