The Libros de Registro de Operaciones Económicas (LROE) structure is divided into chapters: invoices issued with and without the TicketBAI Guarantor software, invoices received, investment goods, certain intracommunity operations, other information with tax significance, and accounting movements. Certain chapters also contain subchapters. For example, the chapter of issued invoices has a subchapter of issued invoices with guarantor software, which requires the transfer of data from invoices generated using TicketBAI. In Biscay, since taxpayers don't need to send the TicketBAI XML (generated with the invoice) directly to the tax authority, they send this data via the LROE subchapter in a specific TicketBAI field. For more information, see article 122 ter of Foral Norm 5/2020, modifying Foral Norm 11/2013 on the taxation of companies.