Bizkaia: What is the Batuz tax system?

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:

1. Compliant invoicing software (TicketBAI)
2. Ledger Reporting Economic Operations (LROE)
3. Provision of draft tax returns prepared by the tax authority

Source Sovos

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