How does E-Invoicing work in Bolivia

In Bolivia, e-invoicing is mandatory for certain types of transactions and taxpayers. Here’s an overview of how e-invoicing works in Bolivia:

1. Taxpayer registration: Taxpayers who are required to use e-invoicing must first register with the Bolivian Tax Authority (Servicio de Impuestos Nacionales, or SIN) and obtain a Digital Certificate (Certificado Digital).
2. E-invoicing software: Taxpayers must use e-invoicing software that complies with the technical requirements set by SIN. The software generates and signs the electronic invoice, and sends it to the buyer and to the SIN system.
3. Electronic signature: The electronic invoice must be signed with a digital signature that ensures its authenticity and integrity. The digital signature is provided by the Digital Certificate that was obtained during the registration process.
4. Invoice transmission: The electronic invoice must be transmitted to the buyer in XML format, which can be done via email or through a web portal. The invoice must also be transmitted to the SIN system, which validates it and assigns it a unique electronic code.
5. Archiving: The taxpayer must keep a copy of the electronic invoice for a minimum of 10 years in electronic format, in case it needs to be presented to the tax authorities.

In Bolivia, e-invoicing is mandatory for taxpayers who carry out transactions with the government, as well as for taxpayers who are considered “large taxpayers” (empresas grandes contribuyentes). Additionally, SIN has been gradually implementing the mandatory use of e-invoicing for other taxpayers as well, based on their tax volume and other factors.

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