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.