09.12.22

Easing of compliance rules

In July, we communicated on Bolivia’s swift acceleration of its e-invoicing mandate.  

The Bolivian Tax Authorities have now published what will certainly be welcome news for taxpayers- the easing of some its compliance regulations, further to Law No. 1448, dated 25 July 2022 in the Official Gazette 

Significant changes include:  

  • An extension of the time limit to pay outstanding tax amounts without a penalty from 10 days to 20 days 
  • The penalty for unpaid tax obligations will be reduced to from 100% of the unpaid tax to 60% of the unpaid tax. 

Information about Bolivia’s e-invoicing mandate can be found here. 

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