The provincial council of Bizkaia has introduced a fiscal system Batuz to combat tax fraud. The system has the following components:     TicketBAI billing software Book registry (LROE) VAT, corporate tax, and income declaration drafts   Batuz voluntary adaptation began on 1 October 2020. Bizkaia was planning to mandate the implementation of the fiscal system from 1 January 2022, but it has been postponed to 1 January 2024.   With the 2-year extension, taxpayers in Bizkaia will have a reduced tax of 15% as an incentive if they adopt the Batuz system from 1 January 2022 on a voluntary...