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Spain: Key Information about the Economic Operation Registry Book in Vizcaya


Beginning in January 2024, the Economic Operations Record Books (LROE) must be declared electronically in Vizcaya. This measure is part of the BATUZ project, undertaken by the Provincial Council of Biscay in the Basque Country, to improve tax control. EDICOM explains all the requirements and information your company needs to comply with the electronic LROE mandate.

The economic operation registry books-LROE are a tax declaration mechanism created to reduce fiscal fraud related to earnings from private company operations.

The management of economic operation registry books electronically is the digitalization of declaration model 240 which is an annual obligation. Taxpayers will also comply with the following obligations:

  • VAT registry books
  • Declaration of model 347


BATUZ Fiscal Control Strategy 

The adoption of the Electronic LROE is part of the BATUZ strategy, an administrative initiative from the Biscay tax administration looking to improve the control and assistance granted to comply with tax obligations of all persons and entities regardless of their size.

The BATUZ project is comprised of three parts.

  • TicketBAI invoicing system.
  • Economic operation registry books (LROE)
  • Creation of declaration templates by the Biscay tax authority for tax payers.


Who Must Declare LROE’s?

All the IRPF taxpayers who have economic activities and taxpayers of corporate taxes, as well as non-Biscay resident property tax payers (IRNR) with ‘permanent establishment’ (EP)


What Information Goes in LROEs

LROEs include information of the persons who conduct economic activity. This includes information about income, expenses, issued and received invoices. A legal entities’ model 240 book must include:

  • Chapter of issued invoices.
    • 1.1 subchapter about issued invoices with a warranted software.
    • 1.2 Subchapter about invoices issued without a warranted software.
  • Chapter about received invoices.
  • Chapter about investment assets.
  • Chapter about certain intercommunity operation.
  • Chapter about other information related to taxation.
  • Chapter about accounting transactions.


When Will the Issuance of LROEs Become Mandatory?

In January 2024.


Requirements to Issue LROEs

Companies obligated to declare LROEs must accomplish the following requisites to declare the registry books.

  • Adapt their e-invoicing or compliance systems to the new TICKET BAI requirements.
  • Have TicketBAI software warranted by the Biscay Tax Authority.


How to Declare LROEs

The declaration of ‘Economic Operation Registry books’ (LROE) must be done through the new TicketBai system. The TicketBai warranted software will include information about LROEs through an XML TicketBAI file in the ‘issued invoices with warranted software section’.


LROE Delivery Frequency

Generally, operations must be registered as of their date of completion until the 25th of each end of trimester, and always before settling the VAT payment.

Large companies included in a group of entities impacted by VAT and person taxpayers included in the monthly return must perform their entries in the LROE within four days from the completion of the operation, except for in certain occasions. (SII deadlines still apply).



Non-compliance with the BATUZ tax obligations can carry fines from 20% to 30% of a businesses’ turnover with a minimum fine of 20,000 Euros. The 30% fine will be applied to repeat offenders.


EDICOM a TicketBAI Homologated Technological Service Provider

EDICOM’s compliance solution is recognized as a warranted software for the declaration of invoices and ‘Economic Operation Resgistry Books’ (LROE) according to the requirements of the of the Biscay Tax Authority.

EDICOM’s service guarantees the declaration of all sales operations conducted automatically and complying with the guidelines established depending on the document to be declared. EDICOM’s solution is able to generate LROE files and TicketBAI files used to declare invoices to any of the three tax authorities.


Would you like to find out more?

Ask for information.


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