Batuz in Bizkaia: what it is, who it applies to and how to comply in 2026 (TicketBAI + LROE)
Batuz is the tax control system of the Bizkaia Foral Tax Authority, mandatory for every self-employed worker and company with a tax domicile in Bizkaia since 1 January 2026. It combines two obligations: TicketBAI, the signed, chained invoice with a QR code, and the LROE or Libro Registro de Operaciones Económicas.