VAT, TicketBAI and VERI*FACTU in ticket sales
Every ticket sold is a sale and needs its invoice, usually a simplified one (the receipt) because the buyer is a private individual. In the Basque Country that invoice goes through TicketBAI, which is already mandatory; in the rest of Spain, through VERI*FACTU, mandatory from 1 January 2027 for companies and from 1 July 2027 for the self-employed. Booking fees you charge the buyer are part of the price and carry the same VAT as the ticket.
What VAT a ticket carries
Entry to a nightclub or party venue is usually at the standard rate, 21%. Some live cultural shows, such as a concert or a play, can be at 10%. If your night mixes both, or the ticket includes a drink, check with your accountant: the rate depends on what you sell.
Booking fees carry VAT too
What the buyer pays on top as a booking fee is part of the ticket price, so it goes into the taxable base and carries the same VAT. What you pay the platform (its fee) is something else: it invoices you, with its own VAT, and it's a business expense for you.
An invoice for every sale
Every ticket sold needs its invoice. As the buyer is a private individual, a simplified invoice is enough; if the buyer is a company and asks for one with its details, a full invoice is issued.
TicketBAI in the Basque Country
If your venue is in Bizkaia, Gipuzkoa or Álava, every invoice is signed and sent to the provincial tax office through TicketBAI at the moment of sale, and carries its QR code. It's already mandatory.
VERI*FACTU in the rest of Spain
Outside the Basque Country and Navarre, the software you invoice with must comply with VERI*FACTU: each record is chained to the previous one and sent to the Tax Agency. Under Royal Decree-law 15/2025, it's mandatory from 1 January 2027 for companies and from 1 July 2027 for everyone else, including the self-employed. Navarre has its own system.
How Servomo does it
Every ticket sold comes with its legal invoice, without you doing anything: TicketBAI in Bizkaia, Gipuzkoa and Álava and VERI*FACTU in the rest of Spain (not yet in Navarre). Booking fees, if you add them, are up to you, up to 10% of the price.
Frequently asked questions
What VAT does a nightclub ticket carry?
Usually 21%. Some live cultural shows can be at 10%; check with your accountant based on what you sell.
When is VERI*FACTU mandatory?
From 1 January 2027 for companies and from 1 July 2027 for everyone else (Royal Decree-law 15/2025). The Basque Country uses TicketBAI and Navarre has its own system.
Do booking fees carry VAT?
Yes. They're part of the price the buyer pays and carry the same VAT as the ticket.
Servomo does all of this for you
Online tickets and lists, promoters with their own link and settlement, QR at the door and live capacity. The money goes straight to your account and our commission is settled afterwards.
Updated on 25/10/2026