- Short answer
- In Bizkaia, most LROE entries are due by April 25, July 25, October 25 or January 31, and before you file and pay their VAT.
- SII filers (large companies, VAT groups, monthly refund register)
- Generally 4 days, excluding non-working days, and before the 16th of the month after the VAT month or period
- Operations without an invoice
- Within 7 days of the operation, if sooner than the quarterly date
- Missed a deadline
- Record the entry late anyway; Batuz says the delay may be sanctionable
How do the quarterly LROE deadlines work?
Under Decreto Foral 82/2020, each operation is recorded between its date and the 25th after its quarter: April 25, July 25, October 25, or January 31 for October–December.
Model 140 (individuals and income-attribution entities, first five chapters) and model 240 (legal entities and non-residents' permanent establishments, first four) share these dates, and an operation must in any case be recorded before you file and pay its VAT.
As of October 2026, the amendments we read, from 2021 through Decreto Foral 22/2026, leave these dates unchanged.
Batuz says TicketBAI invoices enter the book automatically, and guarantor software sold in Bizkaia must send them within the deadlines; you or your advisor log expenses and received invoices, by the same dates.
Which entries have shorter or yearly deadlines?
SII filers (Batuz names large companies, VAT-group members and those in the monthly refund register; ask your advisor) generally get 4 days, excluding non-working days, for invoices; every row covers both models 140 and 240.
| Entry | Deadline |
|---|---|
| Issued invoices, SII filers | Generally 4 days from issue, excluding non-working days, before the 16th of the month after VAT accrues |
| Received invoices, SII filers | 4 days from booking, excluding non-working days, before the 16th of the month after the VAT period |
| Operations without an invoice | 7 days from the operation, if sooner than the quarterly date |
| Other tax-relevant information | Once a year, the next January, grouped by counterparty |
Source: Decreto Foral 82/2020; Batuz FAQ No. 99.
What happens if you record an entry late?
A missed deadline doesn't cancel the entry; Batuz says it must still be recorded:
Las anotaciones no realizadas en plazo se deberán registrar fuera de plazo.
It warns that a delay in keeping the LROE may be sanctionable under article 206.2.g of the NFGT and recommends recording operations as soon as they happen.
On model 140, Batuz says your IRPF draft uses what the LROE-140 holds in early March the next year.
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