What is Batuz?
Batuz is a tax control strategy implemented by the Bizkaia government that applies to all companies and self-employed persons subject to the regulations of Bizkaia – regardless of their size and volume of operations – comprising the following requirements:
- Compliant invoicing software (TicketBAI)
- Ledger Reporting Economic Operations (LROE)
- Provision of draft tax returns prepared by the tax authority
Source Sovos
Latest Posts in "Spain"
- Spain’s 2027 E-Invoicing Mandate: Key Requirements and Deadlines for All B2B Businesses
- Spain’s 2027 E-Invoicing Mandate: Key Requirements and Steps for B2B Businesses
- VAT Deemed Included in Contract Price if Not Mentioned and Cannot Be Charged Later, TEAC Rules
- Spanish Tax Authority Rules Against Artificial VAT Deductions in School Property Leasing Case
- Self-Employed Using POS Must Adapt to VERI*FACTU by July 1, 2026, Even for Tickets
