Batuz (Bizkaia)

Batuz brings TicketBAI together with the LROE ledger to give Bizkaia's tax authority a complete view of taxpayers' operations.

Definition

Batuz is the tax-control model set up by the Diputación Foral de Bizkaia (province of Biscay, in Spain's Basque Country). It is not limited to invoicing: it is a comprehensive scheme aimed at making the entire set of tax obligations of the territory's businesses and self-employed more reliable.

Batuz is built around two complementary building blocks: TicketBAI and the LROE ledger.

How it works

Batuz combines two components:

• TicketBAI: software-based fiscalisation of invoices (signature, chaining, QR) ensuring sales cannot be tampered with;
• LROE (Libro Registro de Operaciones Económicas): a register of economic operations kept and transmitted to the authority, gathering the taxpayer's income, expenses and operations.

From this data, the authority can produce pre-filled draft returns (for example for VAT) that the taxpayer reviews and completes.

Good to know

Batuz is specific to Bizkaia: the other Basque territories apply TicketBAI under their own arrangements, not necessarily with the LROE ledger in the same form. The scope of taxpayers concerned and the mandate timeline were rolled out gradually, with an incentivised voluntary-adoption period.

The stated ambition is to reduce the reporting burden while strengthening control, by relying on data captured as close as possible to each operation.