A tax strategy implemented in the province of Biscay (Spain) for controlling taxes through digitalization. It monitors transactions from all companies, self-employed individuals, and non-resident taxpayers operating through a permanent establishment in Spain, as long as they are subject to Biscay regulations. All companies under BATUZ are required to keep digital records and report transactions to the tax authorities in a timely manner. BATUZ consists of three components: TicketBAI Guarantor software, Libros de Registro de Operaciones Económicas (LROE), and preparation of draft VAT and income tax returns.