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. <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/96709402f2.pdf" target="_blank" rel="noopener">102500000008</a>, <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/967190ad5b.pdf" target="_blank" rel="noopener">102500000009</a> and <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/9672573273.pdf" target="_blank" rel="noopener">102500000010</a>.
&nbsp;
The initial deadline to comply with the obligations was March 1, 2025, but it is now postponed to October 1, 2025.
&nbsp;
Concerned taxpayers may consult the National Tax Service&rsquo;s <a href="https://siat.impuestos.gob.bo/facturacion/public/consultaFacturacion.xhtml" target="_blank" rel="noopener">dedicated website</a> for more information.

The requirement to issue digital tax documents through the assigned online billing modality has been postponed until October 1, 2025, for taxpayer groups 9, 10, 11 and 12.

Bolivia revises the digital tax document issuing deadline for taxpayer groups 9, 10, 11 and 12 

On January 31, 2025, the Bolivian National Tax Service (<a href="https://www.impuestos.gob.bo/" target="_blank" rel="noopener">SIN</a>) published <a href="https://impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/95471fbad4.pdf" target="_blank" rel="noopener">Resolution No. 102500000006</a>. The resolution revises the deadline for issuing digital tax documents through the online billing modality for the 10th and 11th group of taxpayers per <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/858975b4fd.pdf" target="_blank" rel="noopener">Resolution No. 102400000012</a> and <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/8220b98bbd.pdf" target="_blank" rel="noopener">Resolution No. 102400000005</a>. 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 <a href="https://siat.impuestos.gob.bo/facturacion/public/consultaFacturacion.xhtml" target="_blank" rel="noopener">National Tax Service&rsquo;s website</a>.

The deadline for taxpayer groups 10 and 11 to issue digital tax documents has been postponed until March 1, 2025.

Bolivia postpones deadline to comply with the e-invoicing obligation for taxpayer groups 10 and 11

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.
&nbsp;
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.
&nbsp;
Taxpayers in scope can see their assigned modality on the <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/82199394c0.pdf" target="_blank" rel="noopener">original resolution</a>.
&nbsp;
The new resolution is available in Spanish <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/9292e10693.pdf" target="_blank" rel="noopener">here</a>.

Bolivia extends deadline for taxpayer group 9

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 <a class="Hyperlink SCXW257223656 BCX0" href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/53774273f4.pdf" target="_blank" rel="noopener">resolution N&deg; 102100000011</a>.&nbsp; 
In the annexe of <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/927345fb0b.pdf" target="_blank" rel="noopener">resolution N&deg; 102400000025</a>, taxpayers can see their assigned modality and whether they are in the scope.

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).&nbsp;

Bolivia publishes the twelfth taxpayer group required to issue e-documents

As stated in resolutions <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/82180810fc.pdf" target="_blank" rel="noopener">N&deg; 102400000003</a> (group 8), <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/82199394c0.pdf" target="_blank" rel="noopener">N&deg; 102400000004</a> (group 9), and <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/8220b98bbd.pdf" target="_blank" rel="noopener">N&deg; 102400000005</a> (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 <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/53774273f4.pdf" target="_blank" rel="noopener">resolution N&deg; 102100000011</a>.
&nbsp;
These are the timelines for the new groups to start issuing electronic tax documents exclusively:
&nbsp;
<ul>
<li>Group 8 &ndash; 1 October 2024;</li>
<li>Group 9 &ndash; 1 December 2024;</li>
<li>Group 10 &ndash; 1 February 2025.</li>
</ul>

On 9 January 2024, the Service of National Taxes (SIN) published the list of taxpayer groups 8, 9 and 10 required to comply with the assigned electronic invoicing modality.

More taxpayer groups are obliged to comply with the e-invoicing regime

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.
&nbsp;
Taxpayers in the seventh group can check their assigned billing modality by visiting the SIAT option on the <a href="http://www.impuestos.gob.bo">tax authority website</a>. They can find the relevant information under the "Consult Destination Modality" in the "More information" section.
&nbsp;
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.
&nbsp;
After this period, they must migrate to an Electronic or Computerized Online Billing modality, as indicated in the Regulatory Resolution of Directory 102100000011.

The National Tax Service (SIN) has issued <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/820132ca1c.pdf">Directory Regulatory Resolution 102400000002</a>, announcing the seventh group of taxpayers now required to issue digital tax documents through the assigned online billing modality.

Bolivia announces the seventh group of taxpayers to comply with the Digital Tax Document obligation

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 <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/767657a255.pdf" target="_blank" rel="noopener">Resolution No. 102300000026</a>.
&nbsp;
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 <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/7675fc8781.pdf" target="_blank" rel="noopener">Resolution No. 102300000027</a>.
&nbsp;
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 <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/7674b70761.pdf" target="_blank" rel="noopener">Resolution No. 102300000028</a>.
&nbsp;
Taxpayers willing to learn more about their assigned modality can get the information under the <a href="https://siat.impuestos.gob.bo/facturacion/public/consultaFacturacion.xhtml" target="_blank" rel="noopener">following link</a> by adding their NIT number (Tax ID).

The SIN published three new resolutions to extend the timelines for issuing e-documents from the assigned modality.

Bolivia extends deadlines for taxpayer groups 4, 5 and 6

The Bolivian National Tax Service (SIN) published the National Directory Resolution RND Number <a href="https://impuestos.com.bo/normativa-2023/#rnd-102300000022" target="_blank" rel="noopener">102300000022</a> and <a href="https://impuestos.com.bo/normativa-2023/#rnd-102300000023" target="_blank" rel="noopener">102300000023</a>, 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.
&nbsp;
Taxpayers may consult the assigned billing modality below:
<ul>
<li>Fourth group to issue the documents under the Online Billing Modality, through RND Number <a href="https://impuestos.com.bo/normativa-2023/#rnd-102300000024" target="_blank" rel="noopener">102200000024</a>; and</li>
<li>Fifth group to issue the documents under the Online Billing Modality, through RND Number <a href="https://impuestos.com.bo/normativa-2023/#rnd-102300000019" target="_blank" rel="noopener">102300000019</a></li>
</ul>
&nbsp;
Consultation is also available through the <a href="https://siat.impuestos.gob.bo/facturacion/public/consultaFacturacion.xhtml" target="_blank" rel="noopener">SIAT</a> website using the &ldquo;Consulta Modalidad Destino&rdquo;.

The Bolivian government extends the deadline to implement the Online Billing Modality for the fourth and fifth groups of taxpayers until 1 October 2023.

SIN extends the deadline for the fourth and fifth taxpayer groups

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).
&nbsp;
As per <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/7426c8483e.pdf" target="_blank" rel="noopener">Resolution N&deg; 102300000020</a>, the sixth group of taxpayers is obliged to start issuing e-documents from 1 September 2023.
&nbsp;
The e-invoicing modality taxpayers must implement can be found in the Resolution above, in the Annex section.

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).

Bolivia publishes the sixth taxpayer group required to issue e-documents

The Bolivian tax authority (SIN) published a new resolution obliging another group of taxpayers to issue tax documents through an assigned online billing modality.
&nbsp;
According to <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/7425f66d74.pdf" target="_blank" rel="noopener">Resolution 102300000019</a>, the fifth group of taxpayers must start issuing tax documents from 1 August 2023.
&nbsp;
As a reminder, there are three possible modalities for issuing e-documents in Bolivia:
<ul>
<li>Online electronic invoicing &ndash; Sp.: Facturaci&oacute;n electr&oacute;nica en l&iacute;nea</li>
<li>Online computarized invoicing &ndash; Sp.: Facturaci&oacute;n computarizada en l&iacute;nea</li>
<li>Web portal &ndash; Sp.: Portal Web</li>
</ul>
&nbsp;
Taxable persons can check the assigned modality in the above resolution published by <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/6347f5b08f.pdf" target="_blank" rel="noopener">SIN</a>.

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

Bolivia announces the fifth group of taxpayers to issue e-documents

The scope of the fourth group and the effective date for complying with the Online Billing Modality was previously disclosed in <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/658502ba47.pdf" target="_blank" rel="noopener">Resolution N&deg; 102200000024</a>. From a later announcement that followed from <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/658502ba47.pdf">&nbsp;</a>, Pagero <a href="https://www.pagero.com/compliance/regulatory-updates/bolivia" target="_blank" rel="noopener">reported</a> that the deadline for the taxpayers in the fourth group had been postponed from 1 April 2023 to 1 June 2023.
&nbsp;
On 18 May 2023, the Bolivian tax authority released <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/72842636c1.pdf" target="_blank" rel="noopener">Resolution N&ordm; 102300000016</a>, stating that from 1 August 2023, taxpayers falling under the fourth group will be required to issue fiscal documents through the online billing modality.
&nbsp;
Therefore, companies in the scope are granted two additional months to adhere to the obligation.
&nbsp;
&nbsp;

SIN announced new timelines for the fourth group of taxpayers in a new resolution.

Bolivian tax authority grants a further grace period to the fourth group of taxpayers

This group of taxpayers was supposed to have implemented <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/658502ba47.pdf">through the assigned modality</a> e-invoicing until 1 April 2023, but with <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/69870fc88a.pdf">Resolution no. 102300000009</a>, they are required to have it implemented until 1 June 2023.
&nbsp;
Stay tuned with Pagero to follow the latest developments of e-invoicing in Bolivia and the Latin American region.

The tax authority of Bolivia (SIN) has extended the timeline for the fourth group of taxpayers that is obliged to implement electronic invoicing.&nbsp;

Bolivia has given a grace period to the fourth group of taxpayers

This taxpayer group was previously supposed to start issuing tax documents in a structured electronic format from 1 February 2023, as per&nbsp;<a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/597961aa57.pdf" target="_blank" rel="noopener">resolution N&ordm; 102200000010</a>.
&nbsp;
With the new&nbsp;<a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/6776d261c7.pdf" target="_blank" rel="noopener">resolution N&ordm; 102300000004</a>, selected taxpayers shall start issuing electronic invoices as of 1 April 2023.

The Bolivian Tax Authority (SIN) published a resolution that granted another transition period to the third group of taxpayers obliged to issue electronic tax documents.

New transition period for the third group of taxpayers in Bolivia

As previously reported by Pagero, taxpayers in group number 3 were supposed to start issuing electronic documents, including e-invoices, as of 1 December 2022 via available means listed in <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/597961aa57.pdf" target="_blank" rel="noopener">resolution N&ordm; 102200000010</a>.
&nbsp;
However, with the new <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/65883a0a06.pdf" target="_blank" rel="noopener">resolution N&ordm; 102200000025</a>, selected taxpayers shall start issuing electronic invoices as of 1 February 2023.

The Bolivian tax administration (SIN) published a new resolution which grants the third group of taxpayers a further transition period to implement the e-invoicing system assigned by the tax authority.

SIN extends the grace period for the third group of taxpayers

The selected group of taxpayers and corresponding modalities as stated in <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/658502ba47.pdf" target="_blank" rel="noopener">resolution N&deg; 102200000024</a>, will have to start issuing electronic tax documents &ndash; Sp. Documentos Fiscales Digitales, starting from 1 April 2023. This also means that these taxpayers will have to comply with the provision established in <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/53774273f4.pdf" target="_blank" rel="noopener">resolution N&deg; 102100000011</a>.
&nbsp;
Pagero is monitoring closely all details and ongoing updates happening in Bolivia. Stay tuned with all ongoing worldwide updates by checking Pagero's <a href="https://www.pagero.com/compliance/world-map/" target="_blank" rel="noopener">Regulations World Map</a>.

On 11 November 2022, the Service of National Taxes (SIN) published the fourth group of taxpayers required to comply with the assigned electronic invoicing modality.

Bolivia will mandate the 4th group of taxpayers to comply with the e-invoicing regime

As <a href="https://www.pagero.com/compliance/world-map/bolivia/" target="_blank" rel="noopener">mentioned</a> before by Pagero, taxpayers selected in group number 3 were supposed to start issuing electronic tax documents &ndash; Sp. Documentos Fiscales Digitales as of 1 October 2022.
&nbsp;
However, according to <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/6347f5b08f.pdf" target="_blank" rel="noopener">resolution N&deg; 102200000020</a>, they shall start issuing electronic tax documents as of 1 December 2022 via available means listed in <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/597961aa57.pdf" target="_blank" rel="noopener">resolution N&ordm; 102200000010</a>.
&nbsp;
During the grace period, selected taxpayers can issue electronic tax documents through the above-proposed methods and/or <a href="https://siatinfo.impuestos.gob.bo/index.php/informacion/modalidades-de-facturacion-manual/computarizada-sfv" target="_blank" rel="noopener">computerized billing SFV</a> (temporary billing method) or <a href="https://siatinfo.impuestos.gob.bo/index.php/informacion/modalidades-de-facturacion-manual/manual" target="_blank" rel="noopener">the manual system</a> (pre-printed invoices, old system).
&nbsp;
<a href="http://www.impuestos.gob.bo/" target="_blank" rel="noopener">SIN</a> will continue releasing information about the ongoing rolling mandate regarding e-invoicing, so stay tuned with Pagero for the latest updates.

On 23 September 2022, the Bolivian tax administration (SIN) decided to facilitate the implementation of electronic tax document issuance for group 3 taxpayers by establishing a transition period.

Bolivia announces a grace period for the third group of taxpayers

As previously <a href="https://www.pagero.com/compliance/world-map/bolivia/" target="_blank" rel="noopener">mentioned</a>, Bolivia is in the process of implementing electronic invoicing among all taxpayers. Nevertheless, adhering to the e-invoicing regime is carried out in phases.
&nbsp;
As per the new <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/597961aa57.pdf" target="_blank" rel="noopener">Resolution N 102200000010</a> published on 18 May 2022 by SIN (sp. Servicio de Impuestos Nacionales), selected taxpayers in group number 3 will have to adapt their billing systems to start issuing invoices and other tax-relevant documents electronically latest by October 2022.
&nbsp;
Group 3 is comprised of 3897 entities in total. They are listed in the annex of the above resolution.

A new taxpayer group will have to start issuing electronic invoices and other tax documents as of 1 October 2022.

Third group of entities to join the e-invoicing regime in October

Bolivia currently uses a post-clearance CTC model, centered around the mandatory infrastructure SIAT, to comply with the Directory RND No. 102100000011 published on 12 August 2021 by <a href="https://www.impuestos.gob.bo/" target="_blank" rel="noopener">SIN</a>.
&nbsp;
Since 1 December 2021, Bolivia has mandated electronic invoicing for the country&rsquo;s largest taxpayers (GRACO) and main taxpayers (PRICO) with a total of 171 companies in the scope.
&nbsp;
According to the tax administration, all taxpayers registered for value-added tax will be added to comply with the e-invoicing mandate over a period of three years. Only businesses covered by the simplified tax regime are exempt.
&nbsp;
The companies that are required to comply with the e-invoicing regime can be found in <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/5096f9b129.pdf" target="_blank" rel="noopener">Normative Resolution No. 102100000019</a> of 14 October 2021.

The Bolivian tax administration (SIN) has announced that a new group of approximately 2 500 taxpayers would need to start fulfilling the country&rsquo;s electronic invoicing program beginning 1 April 2022.

Bolivia is moving to the next phase of its e-invoicing regime

With the <a href="https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/491335f008.pdf" target="_blank" rel="noopener">Directory RND No. 102100000011</a> aimed at regulating the electronic invoicing system, Bolivia is introducing post-clearance as the e-invoicing model within the country.
&nbsp;
The Bolivian Tax Administration has already published a list of 171 large companies (GRACO) and main taxpayers (PRICO) that must comply with the new e-invoicing system by 1 December 2021.
&nbsp;
Apart from the groups mentioned, the SIN will periodically assign other taxpayer groups to comply with the system, following the criteria listed by the new directory.
&nbsp;
Unless selected by the Tax Administration, the rest of the taxpayers will not have to adhere to the new e-invoicing system, being able to keep issuing invoices the same way as previously.

Previously, Bolivia annulled the implementation of the proposed e-invoicing mandate due to the COVID-19 pandemic. The project has been renewed, with the Bolivian Tax Administration (SIN) publishing a directory on 12 August 2021.

Bolivia is taking steps to implement its electronic billing system in December

The Bolivian Tax Authority has announced the repeal of its proposed electronic billing system. Released on 18 May 2020, Board Resolution No. 102000000011 temporarily annuls the rollout of mandatory e-invoicing in Bolivia. Further information regarding the reactivation of the project is unknown.
&nbsp;
The <a href="https://www.impuestos.gob.bo/" target="_blank" rel="noopener">National Tax Service</a> established the regulatory framework for the implementation and regulation of the Electronic Invoicing System last year. However, due to the current situation of the economy, heightened by the health emergency of COVID-19, necessary decisions have been made.
&nbsp;
Despite this temporary annulment, mandatory e-invoicing is an almost certain future not only for Bolivia but worldwide. See the details of the previously proposed mandate and stay tuned for information regarding its reactivation.
&nbsp;
<h3>Legal framework for e-invoicing in Bolivia</h3>
&nbsp;
Tax documents will likely be validated and registered in real time through Bolivia&rsquo;s National Tax Service, Servicio de Impuestos Nacionales (SIN), with an e-invoicing system called Sistema De Facturacion Electronica (SFE).
&nbsp;
<h3>Proposed benefits for the taxpayers</h3>
&nbsp;
SIN will prepopulate and automatically generate VAT declaration and Purchase and Sales Registry for the taxpayer to review, modify and confirm data. The automation of the process will not only reduce tax fraud, but also all but eliminate human error from market operations.
&nbsp;
<h3>Tax documents in scope of the mandate</h3>
&nbsp;
&nbsp;
<ul>
<li>Invoices</li>
<li>Debit and credit notes</li>
<li>Equivalent documents</li>
</ul>
&nbsp;
<h3>Interaction with SFE</h3>
&nbsp;
The mandate allowed the following interaction options:
&nbsp;
&nbsp;
<ul>
<li>Web portal for small businesses, which requires special login credentials from SFE;</li>
<li>Online computerised invoicing: desktop software that allows the system to issue documents on a large scale, which requires special login credentials from SFE; and</li>
<li>Online electronic invoicing: own or third-party software for invoice creation certified by SIN and which applies electronic signatures.</li>
</ul>
&nbsp;
<h3>Design of the invoicing process</h3>
&nbsp;
&nbsp;
<ol>
<li>The issuer generates the fiscal document either manually or in the required format XML, version 1.0 UTF-8;</li>
<li>The document must be signed with the e-signature acquired from the certifying entity, the Agency for the Development of the Information Society (ADSIB);</li>
<li>The document is sent to SFE for validation and registration;</li>
<li>SFE sends a response to the taxpayer in real time;</li>
<li>Issue status for the invoice is immediately available for viewing on the SFE portal.</li>
</ol>
&nbsp;
<img class="alignnone size-full wp-image-132055" src="https://www.pagero.com/wp-content/uploads/bolivia-invoicing-process-1.png" alt="" width="1200" height="291" />
&nbsp;
Figure 1: A simplified illustration of the previously proposed invoicing process
&nbsp;
<h3>A single connection for global compliance</h3>
&nbsp;
Although e-invoicing is not new to Latin America, each country faces its challenges as new mandates are enforced. Pagero is uniquely positioned in the industry as one of the few service providers with an in-house regulatory analysis team working on implementation and maintenance of e-invoicing and other related requirements. Beyond this, a <a href="https://www.pagero.com/news/pagero-gosocket-worlds-largest-e-invoicing-network/" target="_blank" rel="noopener">partnership with Gosocket</a> and cooperation with indirect tax and invoicing compliance experts such as Deloitte and Thomson Reuters means Pagero is prepared to help pave the way for Bolivian businesses of all sizes entering into the era of mandatory e-invoicing.

Due to the current situation of the economy, the Bolivian Tax Authority has announced the repeal of its proposed electronic billing system.

Bolivia revokes proposed e-invoicing mandate

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Regulatory updates - Bolivia

E-Invoicing/CTC Model:
Post-clearance
Mandatory Infrastructure:
SIAT
Mandatory Format:
Local XML
Mandatory for Issuing:
Group 1: December 2021
Group 2: August 2022
Group 3: April 2023
Group 4: February 2024
Group 5: March 2024
Group 6: April 2024
Group 7: July 2024
Group 8: October 2024
Group 9: October 2025
Group 10: October 2025 
Group 11: October 2025
Group 12: October 2025
Mandatory for Receiving:
Group 1: December 2021
Group 2: August 2022
Group 3: April 2023
Group 4: February 2024
Group 5: March 2024
Group 6: April 2024
Group 7: July 2024
Group 8: October 2024
Group 9: December 2024
Group 10 &amp; 11: February 2025
Group 12: March 2025
eSignature:
Mandatory
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

Bolivia

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