Regulatory updates - Bolivia

The Bolivian National Tax Service has revised the deadlines by which taxpayers in the 9th, 10th, 11th and 12th groups must issue tax documents through the assigned online billing modality. The revised deadlines follow the publication of Resolution No. 102500000008, 102500000009 and 102500000010.

The initial deadline to comply with the obligations was March 1, 2025, but it is now postponed to October 1, 2025.

Concerned taxpayers may consult the National Tax Service’s dedicated website for more information.

On January 31, 2025, the Bolivian National Tax Service (SIN) published Resolution No. 102500000006. The resolution revises the deadline for issuing digital tax documents through the online billing modality for the 10th and 11th group of taxpayers per Resolution No. 102400000012 and Resolution No. 102400000005.

The new resolution extends the timeline, initially set for February 1, 2025, by one month. The deadline taxpayers must adhere to now is March 1, 2025.

The change will affect 7,586 taxpayers. Taxable persons in the scope may find more information regarding their obligations on the National Tax Service’s website.

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.