We open very soon. Have a look at our procedures and we'll let you know when you can do them with us.
ExplainedBizkaia Tax Office

What TicketBAI and BATUZ are and what changes when invoicing in Bizkaia

What you need to know before you issue your first invoice.

2 min read · Reviewed on

?

In a nutshell

  • TicketBAI is how invoices are issued in the Basque Country: each invoice carries a QR code and is sent to the Tax Office.
  • BATUZ is Bizkaia's system that includes TicketBAI and the record books.
  • You need invoicing software that complies with TicketBAI from your very first invoice.

If you're going to invoice in Bizkaia, you'll hear about TicketBAI and BATUZ. Here's what they are, without jargon.

TicketBAI

It's the way invoices are issued in the Basque Country. Every invoice you issue with approved software carries a QR code and an identifier, and the software sends a copy to the Tax Office straight away.

BATUZ

It's the Bizkaia Tax Office system that includes TicketBAI and the record book of economic transactions (LROE), where your income and expenses are recorded. With BATUZ, the Tax Office can prepare drafts of some returns for you.

What you need

  • Invoicing software that complies with TicketBAI (on your phone or computer).
  • To enter your details and your activity in it.
  • To issue all your invoices with it from day one.
A Word invoice won't do. In Bizkaia, invoices made by hand or with a word processor don't comply with TicketBAI.

Frequently asked questions

If I sell to the public, do I also have to issue TicketBAI invoices?

Yes. Every sale, including simplified receipts, has to be made with a system that complies with TicketBAI.

Official sources: BATUZ (Bizkaia Tax Office).

This article is for information only and is reviewed when the rules change. Last reviewed: 15 November 2026.

You might also like