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Spain BATUZ Strategy

Basically, BATUZ is a tax control strategy, which represents an advancement towards a digitized tax control system. Adoption of BATUZ is voluntary with tax incentives, since 1 January 2022. It is implemented by the Bizkaia government and applies to all companies and individuals regardless of size. However, they should follow the below requirements: 

  • Ticket BAI invoicing system: QR code and unique identification code must be included on the invoices generated by TicketBAI software. The software must create a record with a digital signature in the XML TicketBAI format schema for every issued invoice. The TicketBAI initiative is managed by the tax administrations of Alava, Bizkaia and Gipuzkoa in collaboration with the Basque government. Schedule of TBAI implementation is as follows: 


  • April 1 2022 – Consultancies that are collaborators of the provincial council of Alava
  • July 1 2022 – Retail trade of medicines, certain professional activities,  health and hygiene products
  • October 1 2022 – Remaining taxpayers



  • July 1 2022 – Services related to fiscal management
  • September 1 2022 – Professional activities 
  • November 1 2022 – Retail trade, hospitality and lodging sector 
  • April 1 2023 – Construction and real estate development, transportation, cultural and personal services.
  • June 1 2023 – Manufacturing , wholesale, arts, telecommunications and financial activities.



  • January 1 2024 – Mandatory for all sectors 


  • Ledger Reporting Economic Operations (LROE): The main purpose of LROE is to reduce tax fraud that is related to the companies’ economic operations. They are a tax declaration mechanism, starting from January 2024, LROEs will be conducted electronically through the TicketBAI invoicing system.
  • Preparation of VAT and income tax returns: Drafts of VAT, income tax returns and corporate will be prepared and made available to taxpayers by the Bizkaia tax authority with the information acquired from the LROE.



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