Mandatory file format:
- Local XML
- 10 Year Period
Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.
Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.
- Country updates
- Mandate information
Resolution RND 10210000012 cites 171 large taxpayers (known also as PRICOS) which are required to adhere to the new e-invoicing mandate in Bolivia. The 171 larger taxpayers who must adapt their Billing Implementation Systems can now issue Digital Tax Documents through the assigned online billing modality as of 1st December 2021.
They will be required to issues e-invoices from this date.
Resolution 102100000019 contains a second group of taxpayers that must start abiding by the new e-invoicing rules by 1 April 2022, showing Bolivia is intending to implement its e-invoicing regime in a phased approach.
- Mandate information
The Bolivian Tax Authorities (BTA) were making some advances in the e-invoicing landscape- however, their progress was curbed due to the Covid 19 pandemic.
On 11 August 2021, the BTA issued Resolution Number 102100000011, with an effective date of 1st December 2021. This overturns the current billing regime provided by Resolution Number 10-0021-16. Taxpayers will therefore need to refer to this new resolution to see if this affects their billing process.
The BTA have also issued Resolution Number 102100000012, which states that certain taxpayers:
- Must adapt and implement their billing systems so that from 1 December 2021, these issue Digital Tax Documents through online billing modalities;
- Taxpayers who use the Virtual Office billing modality and have not been classified for the use of these online building modalities, must use the Online Web Portal billing modality from 1 December 2021.
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