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Libros de Registro de Operaciones Económicas (LROE)

The electronic ledger where taxpayers must document various economic activities and report this financial information to the tax authority. The information can be transmitted using a machine-to-machine connection or manually through the local tax authority portal. Large companies, companies included in a VAT group, and taxpayers included in the Monthly Return Registry (REDEME) must make their entries within the general period of four days from the completion of the transaction (SII deadlines). Taxpayers obliged to the Suministro Inmediato de Información (SII) fulfill this obligation by following the TicketBAI system and the corresponding Libros de Registro de Operaciones Económicas (LROE). In other words, they do not have to submit the SII information separately.