Bolivia establishes mandatory e-invoicing deadlines for new taxpayer groups
The Bolivian tax authority (Servicio de Impuestos Nacionales - SIN) recently published four resolutions establishing the deadlines for mandatory e-invoicing adoption for the seventh, eighth, ninth, and tenth taxpayer groups. These taxpayers must issue Digital Tax Documents via the country’s centralized e-invoicing system (Sistema de Facturación - SF).
Timeline
The deadlines are the ones provided below:
- July 1, 2024: Seventh group - the list of taxpayers is available in Resolution ND-102400000002.
- October 1, 2024: Eighth group - the list of taxpayers is available in Resolution ND-102400000003.
- December 1, 2024: Ninth group - the list of taxpayers is available in Resolution ND-102400000004.
- February 1, 2025: Tenth group - the list of taxpayers is available in Resolution ND-102400000005.
Impact
Bolivia’s e-invoicing mandate was rolled out in 2021 and is currently under expansion. The tax authority assigns to each taxpayer the e-invoicing modality they must adopt or which modalities they may choose from to comply with the obligation: a) Electronic Invoicing - EL (the e-invoice must be digitally signed); b) Computerized Invoicing - CL (the e-invoice does not need to be digitally signed; authorization credentials are required); c) Tax Authority’s Web Portal - PW.
Taxpayer groups are determined based on various criteria such as economic activity type, volume of billing transactions, engagement in e-commerce, and tax behavior. Following these criteria, the authorities started by selecting large taxpayers and continue to expand coverage to reach all Bolivian taxpayers.
