To comply with TicketBAI in Odoo, your system must sign each invoice, chain it to the previous one, include the identification code and the QR code, and send it to your Provincial Tax Authority when it is issued, using software listed in the TicketBAI register. At Binovo we are the authors of the TicketBAI modules published in the OCA, and we adapt, implement and maintain Odoo Community and Enterprise for companies in Gipuzkoa, Bizkaia and Álava.
Information reviewed on 3 November 2026 using sources from the Provincial Tax Authorities of Gipuzkoa, Bizkaia and Álava.
The mandatory roll-out has finished in all three territories. Anyone with an economic activity there must comply, subject to the exceptions in each set of rules:
| Territory | Mandatory for everyone since | Particular feature |
|---|---|---|
| Gipuzkoa | 1 June 2023, after a roll-out by activity that began in July 2022 | Invoices are sent at the same time as they are issued |
| Álava | 1 December 2022, after a phased roll-out that began in April 2022 | It covers all the activity of a taxpayer based in Álava, including activity outside Álava |
| Bizkaia | 1 January 2026, the last stage of a phased roll-out that began in January 2024 | TicketBAI is part of Batuz, which adds the LROE record book |
Verifactu, the Spanish Tax Agency’s system, generally does not apply to activity taxed by the Basque tax authorities. If your group has companies under the common Spanish tax system, each one needs its own configuration: we explain this in Verifactu in Odoo. Business-to-business e-invoicing is a separate obligation: see Electronic Invoicing in Odoo. For everything else we do in the region, see Odoo in the Basque Country.
If there is a communication problem, the Gipuzkoa tax authority says the software can issue the invoice, but it must be sent as soon as the service is restored. That is why it pays to know how your system behaves in that situation before it happens.
Installing a module is not enough. These are the points we check in a system:
Batuz adds the Record Book of Economic Operations (LROE) to TicketBAI invoicing. It is kept on the electronic office of the Provincial Council of Bizkaia, and Batuz also includes an assistance service with draft tax returns.
| Who | Form |
|---|---|
| Individuals and entities without legal personality | LROE 140 |
| Corporate income tax payers | LROE 240 |
In an Odoo system in Bizkaia, sending issued invoices is not enough: you also need to review how received invoices and other operations are recorded. At Binovo we have Batuz built and running in Odoo. The LROE keeps changing: in 2026, Provincial Order 219/2026 and new versions of its technical documentation were published, and Provincial Decree 22/2026 relaxed the obligations of non-profit entities.
For reference, these are the amounts set out in Gipuzkoa’s rules for corporate income tax. Bizkaia and Álava have their own rules, so your tax adviser should confirm what applies in your case.
| Infringement | Penalty |
|---|---|
| Not using the required software or application | 20% of the previous year’s turnover, with a minimum of €20,000. For a repeat offence within four years, 30% with a minimum of €30,000 |
| Non-compliance in one or more operations | €2,000 per operation, without exceeding the amount above |
| Altering the files | 20% of turnover, with a minimum of €40,000. For a repeat offence within four years, 30% with a minimum of €60,000 |
At Binovo we wrote the TicketBAI modules for Odoo published in the OCA, the community that maintains Odoo Community, under the AGPL-3 licence. You can review the code and see what it does with your invoices:
In addition, “Odoo Binovo” has been listed in the TicketBAI software register since 27 October 2020. We are not the only option: the register includes other Odoo-based solutions, and Odoo also offers its own integration.
Downloading a module is not the same as having your company ready. You need to check that it covers your cases, install it on your version of Odoo, configure it, test it and maintain it.
| If… | Who is responsible for the invoicing system |
|---|---|
| You are a full-service Binovo client and we control the modules in your Odoo | Binovo is responsible for that system |
| You download the modules and install them in your Odoo or your clients’ Odoo | Whoever installs them must take responsibility for that invoicing system and act as guarantor before TicketBAI. Binovo is not responsible for systems that do not depend on Binovo |
To provide our service, your Odoo has to be part of our system: we do not install these modules for clients who work with another partner.
We have worked with Odoo since 2014, we are based in Oiartzun and we work in Spanish and Basque. What we bring to a project:
We have clients in production under all three Basque tax authorities. If you need references, contact us.
The cost is determined in a consultation or conversation with you. Needs differ even within the same sector, and a general figure would create false expectations. The main factors are whether you already have Odoo, custom developments, the routes through which you issue invoices, your tax authority and the data to be migrated.
Our API (in Spanish) connects other invoicing programs, ERPs, online shops and in-house developments with TicketBAI and Verifactu, without changing software.
Odoo can comply if it is adapted: it must sign and send each invoice, include the identification code and the QR code, and use software listed in the TicketBAI register. This has to be checked in each system, because modules, custom developments and invoicing routes all play a part.
Yes. The TicketBAI modules published in the OCA, which we wrote at Binovo, can be implemented in both editions. Before using them in production, you need to check that they cover your cases and test them in your system.
The last dates were 1 December 2022 in Álava, 1 June 2023 in Gipuzkoa and 1 January 2026 in Bizkaia, within Batuz. Today the obligation applies to taxpayers with an economic activity in all three territories, subject to the exceptions in each set of rules.
TicketBAI is the invoicing system of the three Basque tax authorities. Batuz is the Bizkaia system: it includes TicketBAI, the LROE record book and an assistance service with draft tax returns.
No. TicketBAI belongs to the Basque tax authorities and Verifactu to the Spanish Tax Agency. A company applies one or the other depending on where it is taxed, and a group may need both in different companies.
Yes. They are published in the OCA repository under the AGPL-3 licence. If you install them yourself, you must take responsibility for that invoicing system and act as guarantor before TicketBAI.
We determine this in a conversation with you, because needs differ even within the same sector and a general figure would create false expectations. It depends mainly on whether you already have Odoo, your custom developments and how you invoice.
Tell us which tax authority you are under and how you invoice today, and we will see what you need.
Odoo is a trademark of Odoo S.A. Binovo is an independent company. This page is for information only and is not a substitute for tax advice.
