On a political level, the Basque region regards itself as distinct from mainland Spain in many respects- this is also reflected in the e-reporting and e-invoicing practices both regions follow, which differ significantly. The Basque region further divides e-reporting obligations by region: Alava, Gipuzkoa and Bizkaia.

Bizkaia has modified the deadline for TicketBai e-reporting obligations in the region, now favouring a phased implementation of the reporting requirements. While a universal roll out was envisaged for January 2024 in the region, the reporting commitments will now be limited to taxpayers falling within the category of large taxpayers from this date.

Remaining taxpayers will gradually be expected to comply, with January 2026 anticipated to be the concluding period for the final group of taxpayers to observe reporting requirements in the region.

Tungsten Network does not support the e-invoicing mandate in the Basque region today.