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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

SPAIN-TICKETBAI

The electronic invoicing system of the three Basque provinces.

Definition

XAdES-signed XML format, transmitted in real time to the three Haciendas Forales (regional tax administrations). Includes a unique TBAI identifier and a QR code for the customer. Schedule: progressive 2022-2024 rollout by company size and sector.

Origin

Regulated by Decretos Forales — Bizkaia 1/2020, Álava 8/2020, Gipuzkoa 4/2020.

Example in context

A bakery in Bilbao issuing a TBAI QR ticket to the Hacienda Foral de Bizkaia in real time.

Last updated: May 14, 2026