What Batuz is and how it differs from TicketBAI
TicketBAI and Batuz are not the same thing, and that confusion is the most expensive one around at the moment. TicketBAI is one component: the invoicing system that signs each invoice, chains it by means of a hash and adds a verifiable QR code to it.
Batuz is the complete Bizkaia model, which includes TicketBAI and adds the LROE to it. Put another way: TicketBAI sits inside Batuz, and Batuz, as such, exists only in Bizkaia.
| Territory | TicketBAI | LROE (digital book) | System |
|---|---|---|---|
| Bizkaia | Yes | Yes (quarterly / monthly) | Batuz |
| Gipuzkoa | Yes | No | TicketBAI only |
| Araba | Yes | No | TicketBAI only |
| Navarra | No (NaTicket) | No | Its own system |
One and the same software does not work interchangeably in the three foral territories: the XML and the endpoints differ.
Who it applies to and from when
The obligation was applied progressively between 1 January 2024 and 1 January 2026, under Norma Foral 8/2023. Since 1 January 2026, Batuz has been mandatory for virtually all taxpayers with a tax domicile in Bizkaia:
- Individuals with an economic activity under the direct assessment regime (self-employed workers).
- Companies and Corporate Income Tax payers with a tax domicile in Bizkaia.
- Entities under the income attribution regime and permanent establishments in Bizkaia.
The exceptions that remain are very limited. For example, certain activities under the objective assessment regime file TicketBAI but not the LROE.
How to comply with Batuz step by step
- Have guarantor software (software garante) approved by the Bizkaia Foral Tax Authority (not just any invoicing program will do).
- Hold a valid digital certificate for signing the invoices.
- Issue invoices with a TicketBAI code and QR, chained to one another.
- Submit the LROE with the transactions (invoices issued and received, capital assets, etc.) within the established deadlines.
- Review the proposed returns that the Tax Authority draws up from the LROE before confirming them.
Penalties for non-compliance
The penalties for failing to comply with TicketBAI and Batuz are high and are applied per invoice, which makes them especially costly for businesses with a high volume of receipts.
In addition, not keeping the LROE up to date compromises the accounting close and the filing of the remaining returns.
How we resolve it at Grupo Asegi
From our Bilbao offices we support self-employed workers and companies in Bizkaia through the whole Batuz implementation: choosing the guarantor software, configuring the LROE, integrating it with the accounts and filing it periodically.
With tax, accounting, employment advisory and audit within a single group, the LROE stops being an isolated formality and is integrated with the rest of your foral obligations.
Frequently asked questions
- Are Batuz and TicketBAI the same thing?
- No. TicketBAI is the signed invoicing system; Batuz is the complete Bizkaia model, which includes TicketBAI and adds the LROE. All of Batuz involves TicketBAI, but not all TicketBAI is Batuz.
- Does Batuz exist in Gipuzkoa or in Araba?
- No. Batuz exists only in Bizkaia. In Gipuzkoa and Araba, TicketBAI is mandatory, but there is no equivalent consolidated LROE.
- Since when has Batuz been mandatory?
- For practically every taxpayer in Bizkaia, since 1 January 2026, after a phased implementation timetable that began in 2024.
- How often is the LROE filed?
- As a general rule, quarterly for self-employed workers and up to monthly for certain companies. It is worth confirming the frequency according to the type of taxpayer.
- Do I need specific software?
- Yes. It must be approved as guarantor software for TicketBAI and the LROE by the Bizkaia Foral Tax Authority.
General information only; it does not replace professional advice. Foral legislation changes frequently — check the date it was last updated.