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"
- VAT Refund Request Covers Total Invoices, Not Each Invoice Individually
- VAT Effects of a Merger by Absorption
- TEAC Overturns VAT Charge on Ruinous Building Sale Without Objective Rehabilitation Proof
- VAT Applies to Sale of Business Vehicle After Cessation
- Spain Targets October 2026 for B2B E-Invoicing Technical Rules
