Regulatory updates - Bolivia

The National Tax Service from Bolivia, SIN, published a new resolution to extend the timeline for starting to issue only electronic documents for the ninth group of taxpayers.

Starting 1 March 2025, taxpayers belonging to this group are required to issue only digital tax documents via the assigned modality instead of the original date, which was 1 December 2024.

Taxpayers in scope can see their assigned modality on the original resolution.

The new resolution is available in Spanish here.

The new obligation will take effect on 1 March 2025. As of that date, taxpayers in the scope must exclusively start issuing only electronic tax documents through their assigned modality, according to the provision established in resolution N° 102100000011. 

In the annexe of resolution N° 102400000025, taxpayers can see their assigned modality and whether they are in the scope.

As stated in resolutions N° 102400000003 (group 8), N° 102400000004 (group 9), and N° 102400000005 (group 10), each group of taxpayers and corresponding modalities will have to start issuing electronic tax documents (Sp.: Documentos Fiscales Digitales), according to the provisions established in resolution N° 102100000011.

These are the timelines for the new groups to start issuing electronic tax documents exclusively:

• Group 8 – 1 October 2024;
• Group 9 – 1 December 2024;
• Group 10 – 1 February 2025.

The new obligation will take effect on 1 July 2024, and as of that date, taxpayers in the scope must exclusively issue digital tax documents through the assigned online billing modality.

Taxpayers in the seventh group can check their assigned billing modality by visiting the SIAT option on the tax authority website. They can find the relevant information under the "Consult Destination Modality" in the "More information" section.

Taxpayers who have authorization to use the SFV modality but are currently inactive in the National Taxpayer Registry will temporarily be assigned the Online Web Portal billing modality for a period of 3 months once they become active again.

After this period, they must migrate to an Electronic or Computerized Online Billing modality, as indicated in the Regulatory Resolution of Directory 102100000011.

The fourth group list of taxpayers obliged to issue e-documents, as per RND No. 102200000024, shall start issuing these through the assigned modality as of 1 February 2024, according to the latest Resolution No. 102300000026.

The fifth group of taxpayers (required to issue e-documents according to RND No. 102300000019) shall start issuing e-documents via the assigned modality as of 1 March 2024, as per the new Resolution No. 102300000027.

Finally, the sixth group list of taxpayers (required to issue e-documents according to RND No. 102300000020) shall start issuing e-documents via the assigned modality from 1 April 2024, as per Resolution No. 102300000028.

Taxpayers willing to learn more about their assigned modality can get the information under the following link by adding their NIT number (Tax ID).

The Bolivian National Tax Service (SIN) published the National Directory Resolution RND Number 102300000022 and 102300000023, which modify the implementation period for the fourth and fifth groups of taxable persons obliged to issue Fiscal Documents through the assigned online billing modality.

Taxpayers may consult the assigned billing modality below:

• Fourth group to issue the documents under the Online Billing Modality, through RND Number 102200000024; and
• Fifth group to issue the documents under the Online Billing Modality, through RND Number 102300000019

Consultation is also available through the SIAT website using the “Consulta Modalidad Destino”.

The tax authority of Bolivia, SIN, published a new resolution that requires a new group of taxpayers to issue electronic tax documents (Sp.: Documentos fiscales digitales).

As per Resolution N° 102300000020, the sixth group of taxpayers is obliged to start issuing e-documents from 1 September 2023.

The e-invoicing modality taxpayers must implement can be found in the Resolution above, in the Annex section.

The Bolivian tax authority (SIN) published a new resolution obliging another group of taxpayers to issue tax documents through an assigned online billing modality.

According to Resolution 102300000019, the fifth group of taxpayers must start issuing tax documents from 1 August 2023.

As a reminder, there are three possible modalities for issuing e-documents in Bolivia:

• Online electronic invoicing – Sp.: Facturación electrónica en línea
• Online computarized invoicing – Sp.: Facturación computarizada en línea
• Web portal – Sp.: Portal Web

Taxable persons can check the assigned modality in the above resolution published by SIN.

The scope of the fourth group and the effective date for complying with the Online Billing Modality was previously disclosed in Resolution N° 102200000024. From a later announcement that followed from  , Pagero reported that the deadline for the taxpayers in the fourth group had been postponed from 1 April 2023 to 1 June 2023.

On 18 May 2023, the Bolivian tax authority released Resolution Nº 102300000016, stating that from 1 August 2023, taxpayers falling under the fourth group will be required to issue fiscal documents through the online billing modality.

Therefore, companies in the scope are granted two additional months to adhere to the obligation.

This group of taxpayers was supposed to have implemented through the assigned modality e-invoicing until 1 April 2023, but with Resolution no. 102300000009, they are required to have it implemented until 1 June 2023.

Stay tuned with Pagero to follow the latest developments of e-invoicing in Bolivia and the Latin American region.