# Record your income and expenses

> How to record your income, expenses and investments: online in the LROE in Bizkaia, or in your own record books in Gipuzkoa and Álava.

- Page: https://autonomo.eus/steps/records
- Part: Part D: Run your business
- For: Everyone
- Last checked: 14 October 2026

**Every autónomo keeps a record of income, expenses and investments.** In Bizkaia you keep it online in the record book (*LROE*). In Gipuzkoa and Álava you keep your own record books.

## Before you start

- [TicketBAI invoicing set up](https://autonomo.eus/steps/ticketbai)
- Your digital ID: [BakQ](https://autonomo.eus/steps/bakq) or a [digital certificate](https://autonomo.eus/steps/fnmt-certificate)

## What it unlocks

- [File your quarterly returns](https://autonomo.eus/steps/quarterly-returns)
- In Bizkaia, draft VAT and income tax returns prepared for you

## By territory

### Gipuzkoa and Álava: your own record books

- Keep record books (*libros registro*) of the invoices you issue, the invoices you receive, your investment goods, and your income and expenses.
- You do not send them to Hacienda. Only large companies and a few special cases send their books online (SII).
- There are no draft VAT returns. You prepare each return yourself.
- Gipuzkoa lists the books on its page on [accounting and record-keeping duties](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/renta/obligaciones-contables-y-registrales) (*obligaciones contables y registrales*). Professionals keep a book of income (*Libro Registro de Ingresos*), expenses (*Libro Registro de Gastos*), investment goods (*Libro Registro de Bienes de Inversión*), cash (*Libro de Caja*), and advances and outlays for clients (*Libro Registro de Provisión de Fondo y Suplidos*). Business owners in the simplified method (*estimación directa simplificada*) keep a book of sales and income, a book of purchases and expenses, the investment goods book and the cash book. The rules are in articles 78 to 88 of the Gipuzkoa income tax regulation (Decreto Foral 33/2014).
- Álava explains the VAT books of invoices issued and received in its [questions on invoices and record books](https://web.araba.eus/es/hacienda/obligaciones-sujetos-pasivos-en-relacion-facturas-y-libros-registro). The income tax books are in section 5.10, "Obligaciones contables y registrales" (page 123), of its [Renta 2025 manual](https://web.araba.eus/documents/d/araba/manual_renta_renta2025_es-pdf).
- Questions: call Gipuzkoa on 943 113 000 or Álava on 945 181 555 and ask "Which record books (*libros registro*) must I keep for my activity, and in what format?"

### Bizkaia: the LROE (modelo 140)

- What goes in: income and invoices you issue, expenses and invoices you receive, investment goods such as a computer, some EU operations, and a yearly "other information" section in January.
- Your TicketBAI invoices go into the income section automatically.
- Deadline: finish each quarter's entries by the quarterly deadline (25 April, 25 July, 25 October and 31 January), and always before you file your VAT return.
- What you get: Batuz prepares draft VAT returns and the business part of your income tax draft from your LROE. You also do not need to file the modelo 347.

## How to do it in Bizkaia

1. Open the [LROE app for individuals (modelo 140)](https://appsec.ebizkaia.eus/JXSS001C/?procedimiento=1736&formulario=5883&idioma=C&sede=S). It is the link "LROE (Libro Registro de Operaciones Económicas) de las personas físicas" under "Acceso a la aplicación" (access to the app) on the [Batuz LROE page](https://www.batuz.eus/es/lroe). Sign in with Bak, BakQ or your digital certificate. Use Firefox, Chrome or Edge.
2. Check that your TicketBAI invoices appear in the income section.
3. Add each invoice you receive, as it arrives.
4. Add investment goods, such as a computer.
5. Finish the quarter's entries before you file your VAT return.

For tax questions about the LROE, call 946 125 500. For technical problems with the app, call 946 083 566.

## Common mistakes

- Leaving all entries to the last day of the quarter.
- Forgetting invoices from foreign suppliers, such as software subscriptions.

## From our experience

We record each invoice we receive as it arrives, not at the end of the quarter. Software subscriptions billed from other EU countries go in as purchases of services from the EU, with reverse charge.

## Official sources

- [Batuz: the LROE](https://www.batuz.eus/es/lroe)
- [Bizkaia: LROE app for individuals (modelo 140)](https://appsec.ebizkaia.eus/JXSS001C/?procedimiento=1736&formulario=5883&idioma=C&sede=S)
- [Batuz: draft returns](https://www.batuz.eus/es/borradores-declaraciones)
- [Batuz: questions and answers](https://www.batuz.eus/es/preguntas-frecuentes)
- [CECOBI circular on LROE deadlines](https://www.cecobi.es/wp-content/uploads/2025/07/CIRCULAR-82-RETENCIONES-IVA.-DECLARACION-SEGUNDO-TRIMESTRE-2025.pdf)
- [Gipuzkoa: TicketBAI questions](https://www.gipuzkoa.eus/es/web/ogasuna/ticketbai/faq)
- [Gipuzkoa: accounting and record-keeping duties](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/renta/obligaciones-contables-y-registrales)
- [Álava: invoices and record books](https://web.araba.eus/es/hacienda/obligaciones-sujetos-pasivos-en-relacion-facturas-y-libros-registro)
- [Álava: Renta 2025 manual](https://web.araba.eus/documents/d/araba/manual_renta_renta2025_es-pdf)

Next step: [File your quarterly returns](https://autonomo.eus/steps/quarterly-returns.md)

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