E-invoicing model:
  • Post-clearance
Mandatory file format:
  • Local XML
B2G requirements:
  • SIAT
Archiving requirements:
  • 10 Year Period
  • Mandatory


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.



  • Mandate information
Transition period of the third group of taxpayers extended The Bolivian tax administration (SIN) has released new resolution Nº 102200000025, which extends the transition period of selected taxpayers to implement e-invoicing. Initially, taxpayers of the third group were expected to be adhere to e-invoicing obligations as of 1 December 2022. However, the resolution extends this to 1 February 2023.


  • Mandate information
E-invoicing scope further extended We have previously communicated regarding Bolivia’s e-invoicing mandate, which has been gaining pace.  The scope of Bolivia’s e-invoicing mandate has further been extended- on 11 November 2022, the Service of National Taxes (SIN) published the fourth group of taxpayers who are now assigned required to comply with e-invoicing regulations.   Impacted taxpayers are cited in Resolution No. 102200000024 and will need to start issuing fiscal documents.  


  • Country updates
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. 


  • Country updates
Phased implementation of e-invoicing mandate Tungsten Network has steadily been following the progress of e-invoicing in Latin America. In November 2021, we communicated around the first wave of taxpayers who were obligated to comply with the mandate. The phased implementation of e-invoicing has been progressing swiftly since then- the second wave of taxpayers were obligated to comply in April 2022. Bolivia’s National Tax Service (SIN) published Resolution N 102200000010, which identifies the additional group of taxpayers who will be required to comply with the mandate from this date. The third group of taxpayers, comprising of 3,897 taxpayers who are listed in the annex of the Resolution, is due to comply from 1st October 2022 and all indications suggest that the roll-out of the Bolivian e-invoicing mandate is on schedule.


  • Mandate information
E-invoicing with larger taxpayers

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
Updated billing regime from December 2021

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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