Batuz / LROE
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Bizkaia tax regime beyond TicketBAI.
Definition
Batuz goes beyond plain TicketBAI: each invoice passes through guarantor software (hash chaining plus a QR code), then all income and expenses are reported to the Hacienda Foral de Bizkaia via the LROE — Modelo 140 for the self-employed, Modelo 240 for legal entities. The system lets the authority pre-fill VAT and income-tax returns.
Origin
Established by the Diputación Foral de Bizkaia (Norma Foral and related provincial decrees); technical documentation published on the official batuz.eus portal.
Example in context
A Bizkaia company issues its invoices through TicketBAI guarantor software, then submits its income and expense ledgers using LROE Modelo 240.
Related terms
- Spain TicketBAI — the invoicing building block embedded in Batuz.
- Verifactu — equivalent scheme at State level.