Electronic invoicing guide
Bolivia
Digital reporting requirements
Clearance.
Obligatory
The current schedule for mandatory participation in the progressive tax system is being followed. The government will assign an invoicing modality to each taxpayer.
- Group 1: December 2021 (RND No. 102100000012 and RND No. 102100000013)
- Group 2: August 2022 (RND No. 102100000019)
- Group 3: April 2023 (RND No. 102200000010)
- Group 4: February 2024 (RND No. 102200000024)
- Group 5: March 2024 (RND No. 102300000019)
- Group 6: April 2024 (RND No. 102300000020)
- Group 7: July 2024 (RND 102400000002)
- Groups 8, 9, 10, 11 and 12: The deadline to comply has been postponed to October 1, 2025
Authority
Internal Revenue Service (SIN).
Platform
SIAT Platform.
Format
The electronic invoicing system in Bolivia is known as the Virtual Invoicing System or SFV. This system consists of three electronic invoicing modalities, and it is the National Tax Service that assigns taxpayers the invoicing modality they must use.
- Online Electronic Invoicing: This modality is used by companies that require a high volume of invoicing and need agility in their processes. Invoices are digitally signed using software authorized by the SIN.
- Digitized Online Invoicing: This modality is similar to Online Electronic Invoicing but designed for companies with a more moderate volume of invoicing. It allows issuing invoices through SIN-authorized electronic invoicing software.
- Web Portal Online Invoicing :The Web Portal Online Invoicing modality is aimed at small businesses with a low volume of invoicing. It involves declaring electronic invoices manually through the web portal established by the SIN. It is a simple and accessible option for those taxpayers with limited resources.
To be able to electronically invoice in Bolivia, it is necessary to meet certain requirements that guarantee the security and legality of the process in each invoicing modality of the SFV:
- Online Electronic Invoicing Modality: An electronic signature certificate issued by an authorized entity is required. This certificate allows verifying the identity of the invoice issuer, guaranteeing its authenticity and legal validity.
- Digitized Online Invoicing and Web Portal Online Invoicing Modalities: Authorized credentials from the National Tax Service are needed. The SIN grants these credentials to taxpayers who meet the established requirements for using electronic invoicing.
- Authorized Invoicing Software: It is essential to use invoicing software homologated and authorized by the Tax Administration to ensure proper operation and compliance with current regulations.
In the following link you can find all the resolutions that state what companies correspond with each group and the kind of obligation imposed by group
https://www.impuestos.gob.bo/pag/Resoluciones_Normativas_de_Directorio_2024
The SIN requires that all electronic invoices adhere to the XML 1.0 UTF-8 standard. Each document type is specific to the economic sector to which it belongs, and its structure can be confirmed as correct by validation with XSD schema files supplied by the National Tax Service (SIN).
Storage time
10 years.
Reporting and processes
Reporting
This country has no reporting obligations.
Processes
Invoices must contain the Unique Daily Invoicing Code (CUFD) issued by the SIN, and in the case of the Online Invoicing modality, a digital signature is mandatory. In addition,
the printed format of electronic invoices must include a QR code to facilitate verification by the buyer.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
https://www.impuestos.gob.bo/pag/Resoluciones_Normativas_de_Directorio_2024
Documents
The Virtual Electronic Invoice system allows the exchange of the following types of electronic invoices:
- Invoices with tax credits are invoices that can receive tax credits for the buyers and tax debits for the seller.
- Invoices without tax credits are invoices that do not generate tax credits for the buyer, nor tax debits for the seller.
- The credit-debit note is the only rectification document used for the adjustment of tax debits or credits when there is a total or partial refund or abrogation of a contract.
The virtual invoicing system includes 27 types of invoices depending on the service provided and the sector in which the service is provided. All invoices are in XML format.
- Invoice purchase and sale.
- Rent receipt for real estate.
- Export Commercial Invoice.
- Commercial invoice for export free on consignment.
- Free zone sales invoice.
- Invoice for tourist services and accommodation.
- Food Security and Supply Invoice.
- Zero-rate invoice.
- Invoice for the purchase and sale of foreign currency.
- Duty free invoice (duty free invoice).
- Invoice education sector.
- Invoice marketing hydrocarbons.
- Utility bill.
- Invoice reached ice (Invoices affected by ICE tax).
- Invoice financial institutions.
- Hotel invoice (hotel tax).
- Invoice hospitals clinics.
- Gambling invoices.
- Hydrocarbon invoiceInvoice for internal sale of minerals.
- Commercial invoice for export of minerals.
- Telecom invoice.
- Prevailing Invoice (Prevailing Invoice).
- Credit – Debit note (credit-debit note).
- Invoice domestic products.
- Invoices national products covered by the ICE.
- Invoice SIETE-RG (Invoice Siete-RG).
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