Batuz / LROE

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.