- Short answer
- In Bizkaia, a late LROE record can cost 0.5% of the invoice amount, min €600 a quarter, max €12,000 (art. 206.2.g NFGT).
- What is penalized
- A delay in keeping the LROE through the Diputación Foral de Bizkaia's e-office
- Wording
- Set by Norma Foral 5/2020; in effect from January 1, 2024, later for some taxpayers
- Grace period
- None found in the regulations we could open on Batuz's archived regulations page, October 7, 2026
- Spain's SII rule
- Article 200 LGT: €300 minimum, €6,000 maximum; not Bizkaia's
How is the late-LROE penalty calculated?
Article 206.2.g of the Norma Foral General Tributaria (NFGT), Bizkaia's general tax law, penalizes a delay in keeping the LROE through the Diputación Foral de Bizkaia's e-office. Norma Foral 5/2020 set the fine:
multa pecuniaria proporcional de un 0,5 por 100 del importe de la factura u otro documento en soporte electrónico o en soporte papel que justifique las operaciones objeto de registro, con un mínimo trimestral de 600 euros y un máximo de 12.000 euros.
That is 0.5% of the invoice amount, or of another document backing the recorded operation, not of your turnover, with a €600 quarterly minimum and a €12,000 maximum. The text doesn't explain how the quarterly minimum is worked out in practice. Norma Foral 6/2021 moved the effect of this wording to January 1, 2024, and Norma Foral 8/2023 delays it for some taxpayers until the date they must start keeping the LROE.
Article 200 of Spain's General Tax Law (LGT) sets the same 0.5% for late SII books kept with the state tax agency, but a €300 quarterly minimum and a €6,000 maximum. It doesn't cover the LROE kept through Bizkaia's e-office.
Is there a grace period or a different rate by model?
Article 206.2.g names no model, so we read the same rate, minimum and maximum as applying to model 140 and model 240 stores alike. What makes an entry late is its recording deadline.
In the regulations we could open on Batuz's archived regulations page on October 7, 2026, we found no grace period, moratorium or reduction for this penalty.
Will a late entry always be fined?
Not necessarily. Batuz's FAQ says a delay in keeping the LROE "podrá ser sancionable" (may be sanctionable) under article 206.2.g, and recommends recording operations as soon as they happen. Ask your tax advisor how the €600 quarterly minimum would apply to your store.
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