Public Spain Author: Kristina Dosen
TicketBai represents a special software fiscalization requirement that must be met in the Basque region of Spain. The question arises in terms of what is happening with the companies located in Basque that have TBAI obligations: are they obliged to fulfill B2B e-invoicing rules?

Fiscal subject related

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Content accuracy validation date: 21.11.2023
Content accuracy validation time: 09:00h


The answer is yes, because the B2B e-invoice law applies nationally, covers the entire territory of Spain, and is mandatory for all companies, regardless of where they have their fiscal headquarters. As we have already explained, fiscalization and e-invoicing are two different systems based on different regulations, goals, purposes, and subjective and objective scopes. The result is that companies based in Basque will have to comply with both obligations: TBAI and E-invoice, or, in other words, they will need a TicketBAi solution and another one for E-invoice.

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