Electronic invoicing guide
Bolivia
Digital reporting requirements
Clearance.
Obligatory
The current schedule of mandatory participation in the progressive tax system is continued. The government will assign a billing 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).
- Group 8: October 2024 (RND 102400000003).
- Group 9: December 2024 (RND 102400000004).
- Group 10: February 2025 (RND 102400000005).
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 to be used.
- 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 authorised by the SIN.
- Digitalised Online Invoicing: This modality is similar to Online Electronic Invoicing but designed for companies with a more moderate invoicing volume. It allows invoices to be issued through electronic invoicing software authorised by the SIN.
- Online Invoicing through the Web Portal: The Online Invoicing modality through the Web Portal is aimed at small companies with a low invoicing volume. It consists of the manual declaration of electronic invoices through the web portal established by the SIN. It is a simple and accessible option for taxpayers with limited resources.
In order to be able to invoice electronically in Bolivia, it is necessary to comply with certain requirements that guarantee the security and legality
of the process in each SFV invoicing modality:
- Online Electronic Invoicing: An electronic signature certificate issued by an authorised entity is required. This certificate allows the identity of the issuer of the invoice to be verified, guaranteeing its authenticity and legal validity.
- Modalities of Online Digitalised Invoicing and Online Invoicing in Web Portal: It is necessary to have credentials authorised by the National Tax Service. The SIN grants these credentials to taxpayers who meet the requirements established for using electronic invoicing.
- Authorised invoicing software: It is essential to use invoicing software approved and authorised by the Tax Administration to ensure its correct operation and compliance with current regulations.
Authority
Internal Revenue Service (SIN).
Platform
SIAT Platform.
Format
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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