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Bolivia

Briefing Document & Podcast: E-Invoicing & E-Reporting in Bolivia

4 days ago
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SUMMARY

1. Executive Summary:

Bolivia is implementing a mandatory e-invoicing system for all VAT-registered taxpayers, covering domestic (B2B, B2C, B2G) and export transactions. This is being rolled out in phases, with a final deadline of April 1, 2026, for all taxpayers to issue invoices electronically via their assigned online modality. The system utilizes a clearance model, requiring real-time transmission of invoices to the tax authority (SIN) for validation. Compliance is strictly enforced through fines and potential business closures. While a separate “e-reporting” obligation does not exist, the real-time invoice data collection sets the stage for potential pre-filled VAT returns in the future.

2. Implementation Timeline and Grace Periods:

  • Phased Rollout (2021-2026): The implementation started in late 2021 and is progressing through groups of taxpayers with staggered deadlines. “E-invoicing became mandatory first for large taxpayers in Group 1 from Dec 1, 2021, then successive groups.”
  • Final Deadline: The mandate requires that starting April 1, 2026, “100% of VAT-registered taxpayers must issue invoices electronically via the assigned online modality.”
  • Grace Periods: Authorities granted grace periods, allowing affected taxpayers to use previous billing methods during the transition. A key resolution (RND 102500000036 of Sept 11, 2025) extended the deadline for Groups 9-12 to April 1, 2026. “Until Mar 31, 2026, those last groups may continue using prior invoicing systems (the legacy SFV or even pre-printed invoices) without penalty.”
  • No Additional Leniency: “From Day 1 after the deadline, all invoices must be electronic via the assigned modality. There is no additional leniency beyond these published extensions.”

3. Scope of Transactions:

  • Domestic Sales (B2B, B2C, B2G): “All standard business-to-business and business-to-consumer sales within Bolivia fall under the e-invoice requirement once the taxpayer is in scope.” “B2G invoices must be electronic as well.”
  • Exports: “Bolivian companies’ export invoices are included too.”
  • Imports: “Import transactions do not require a Bolivian sales invoice from the foreign seller, so they are outside the scope of Bolivia’s e-invoicing mandate.” “The mandate applies to invoices for domestic sales and exports by Bolivian taxpayers, not to foreign suppliers sending goods into Bolivia.”

4. Taxable Persons in Scope:

  • Resident Businesses: Any business “established in Bolivia” with a Tax ID (“NIT”) is required to comply, phased by group. “Over 85% of tax revenue is now coming from e-invoices, indicating broad participation.”
  • Non-Established Entities: Businesses “without a local presence” are not directly obligated unless they register for Bolivian tax and obtain a NIT. “Thus, non-established companies are out of scope unless they register for Bolivian tax.”
  • Government Entities: The burden is on “registered vendors” to issue e-invoices to government bodies, not on state institutions themselves (unless they are performing taxable activities and issuing invoices).

5. E-Invoice Formats and Content Requirements:

  • Standard Format: Electronic invoices must be issued in XML 1.0 (UTF-8) format according to SIN’s specifications. “Printed representations (PDFs) can be produced for buyers, but the legal document is the XML file.”
  • Digital Signatures: “Digital signatures are mandatory for certain invoice modalities.” Particularly, the “Online Electronic” (EL) mode requires digital signatures.
  • Unique Identifiers: Each e-invoice includes the CUF (Unique Invoice Code), CUFD (Daily Unique Invoicing Code), and CUIS (Unique System Code). A QR code must also be included on printed invoices.
  • Content & Fields: Invoices must contain all traditional tax invoice information (seller/buyer details, invoice number, date/time, description of goods/services, quantity, unit price, VAT amount, and SIN codes).
  • Invoice Modalities: Three main e-invoicing modalities exist:
  • Online Elektrónica (EL): Real-time transmission with a digital signature.
  • Online Computarizada (CL): Real-time transmission with SIN-issued credentials.
  • Portal Web (PW): Manual issuance via SIN’s web portal. “Regardless of modality, the output format is the same XML and the invoice must be cleared by SIN before it’s considered valid.”

6. Transmission to Tax Authorities (Clearance Model):

  • Real-time Submission: Bolivia operates under a clearance e-invoicing model. “When an invoice is generated, it must be sent electronically to the SIN’s platform immediately (via web service or portal) and get a approval/validation in return.”
  • Clearance Acknowledgement: SIN “clears” the invoice by assigning the CUF.
  • Contingency: “In the event of technical difficulties…any such invoices must be uploaded to SIN as soon as systems are restored.”
  • No Separate E-Reporting: Because of the clearance model, there is “no separate periodic ‘e-reporting’ obligation for individual invoices.” The invoice itself serves as the report. The Purchase and Sales Register (RCV) exists to facilitate reconciliation.

7. Penalties for Non-Compliance:

  • Fines: “If a taxpayer is mandated to use a specific electronic modality and issues invoices outside that system… SIN can levy monetary sanctions.” For example, individuals face fines around BOB 1,190 (as of mid-2022) for issuing invoices in the wrong mode. “Issuing invoices outside the mandated electronic system is treated as a formal tax violation.”
  • Business Closure: “The penalty can be closure of the establishment (‘clausura’) in addition to fines” for failing to issue invoices at all.
  • General Non-Compliance: Not adapting systems by the deadline risks administrative sanctions and liability for unpaid tax.
  • Enforcement: “SIN announced it would control invoice issuance closely and apply sanctions to violators.”

8. Archiving Requirements and Retention Period:

  • Digital Archiving: “XML electronic invoices (and any human-readable versions) be kept by the issuer in secure electronic form.”
  • Retention Period: “The standard retention period is 8 years for tax documents including invoices.” Some sources mention 10 years. It’s safest to adopt a 10-year retention policy.
  • Format of Archival: “The law expects the original electronic format to be retained. So, the XML files should be archived, along with any digital signatures and metadata.”

9. Pre-Filled VAT Returns:

  • Future Potential: Bolivia “will be in a position to produce pre-filled VAT returns for taxpayers” based on e-invoice data in the future.
  • Current Status: “As of the latest updates (2024–2025), fully pre-populated VAT filings by SIN are not yet broadly implemented” for all taxpayers. “Bolivia does not yet provide pre-filled VAT returns to taxpayers, but the e-invoicing system is intended to enable this in the future.” SIN has significantly more data now to potentially pre-fill the figures.

10. Key Regulations (RNDs):

  • RND 102100000011 (11 Aug 2021): Established the e-invoicing framework.
  • RND 102500000036 (11 Sept 2025): Extended the final implementation date to March 31, 2026 for Groups 9-12.
  • RND 10-0033-16 (Nov 25, 2016) & RND 102200000013 (15 June 2022): Cover the sanctions regime.

11. Conclusion:

Bolivia’s e-invoicing mandate is a significant change for businesses operating in the country. Understanding the phased rollout, specific requirements, and potential penalties is crucial for ensuring compliance.

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INDEPTH ANALYSIS

Implementation Timeline & Grace Periods:
Bolivia’s electronic invoicing (Sistema de Facturación Electrónica – SFE) is being rolled out in phases since late 2021. The National Tax Service (SIN) assigned groups of taxpayers with specific deadlines:
  • Initial Phases (2021–2024): E-invoicing became mandatory first for large taxpayers in Group 1 from Dec 1, 2021, then successive groups. For example, a second wave of ~2,491 taxpayers had to implement e-invoicing by April 1, 2022. Further groups followed (Groups 3 through 8) with deadlines in 2023 and 2024. By July 1, 2024 the 7th group was in scope, and Oct 1, 2024 for the 8th group. Each resolution listed which taxpayers must start issuing only electronic tax documents by those dates. [sovos.com] [voxelgroup.net] [fonoa.com]
  • Final Waves to 2025/26: Groups 9, 10, 11, 12 – initially set to go live by Oct 1, 2025 – were given an extended grace period. A new resolution (RND 102500000036 of Sept 11, 2025) postponed their mandatory e-invoicing start to April 1, 2026. Until Mar 31, 2026, those last groups may continue using prior invoicing systems (the legacy SFV or even pre-printed invoices) without penalty. Starting April 2026, 100% of VAT-registered taxpayers must issue invoices electronically via the assigned online modality. [vatupdate.com], [impuestos.gob.bo] [vatupdate.com] [impuestos.gob.bo]
  • Grace Periods: In each phase, authorities allowed a transitional grace period up to the final deadline. During this period, affected taxpayers could still use previous billing methods while they adapt to the new system. For example, the 10th–12th groups had until Sept 30, 2025 to switch and were permitted to use old systems in the interim. Earlier, the 4th group’s deadline was similarly extended by 2 months (from Apr 1 to Jun 1, 2023) via a SIN resolution. A “grace period” in practice meant no fines for using the old invoicing system up until the new date – effectively a compliance extension to ensure a smooth transition. After the cut-off, however, electronic invoicing becomes compulsory and exclusive. From Day 1 after the deadline, all invoices must be electronic via the assigned modality. There is no additional leniency beyond these published extensions. [auxadi.com] [orbitax.com]
Scope of Transactions (Domestic vs. Cross-Border):
The Bolivian e-invoicing mandate covers nearly all sales transactions that currently require a fiscal invoice, focusing on domestic trade:
  • B2B and B2C Domestic Sales: All standard business-to-business and business-to-consumer sales within Bolivia fall under the e-invoice requirement once the taxpayer is in scope. This includes both goods and services subject to VAT.
  • B2G (Business-to-Government): Invoices issued to public sector entities (government purchases) are also within scope. Bolivia’s phased rollout does not exclude government transactions – ultimately B2G invoices must be electronic as well, aligning with the general mandate (the system is uniform for all sectors). [openenvoy.com], [openenvoy.com]
  • Exports: Bolivian companies’ export invoices are included too. The SIN’s catalog of electronic documents features specific invoice types for exports (e.g. “Export Commercial Invoice” and similar). While exports are VAT-exempt, exporters still must issue these electronic invoices for customs/tax control purposes. [voxelgroup.net]
  • Imports: Import transactions do not require a Bolivian sales invoice from the foreign seller, so they are outside the scope of Bolivia’s e-invoicing mandate. (Imports are accompanied by customs import declarations on the buyer’s side rather than an invoice issued within Bolivia. The e-invoicing rules apply to invoices issued by Bolivian-registered suppliers.) In summary, the mandate applies to invoices for domestic sales and exports by Bolivian taxpayers, not to foreign suppliers sending goods into Bolivia.
Taxable Persons in Scope (Established vs. Non-Established):
The e-invoicing obligation in Bolivia applies to all VAT-registered taxpayers in Bolivia, phased by size/group:
  • Resident Businesses: Any business established in Bolivia (with a Tax ID “NIT” issued by SIN) is required to comply. This includes large enterprises, SMEs, and individual registered traders, rolled in via the group schedule. Initially the focus was on large taxpayers (“PRICO”), then medium (“GRACO”) and eventually the smaller “RESTO” categories. Over 85% of tax revenue is now coming from e-invoices, indicating broad participation. [basware.com] [sovos.com] [auxadi.com]
  • Non-Established Entities: Businesses without a local presence (no Bolivian NIT) are not directly obligated by these rules, because they generally cannot issue Bolivian fiscal invoices. In practice, a foreign company must register or appoint a local entity to be able to invoice in Bolivia. Thus, non-established companies are out of scope unless they register for Bolivian tax. (For example, if a foreign supplier sells to Bolivia but has no local NIT, they wouldn’t issue a Bolivia-compliant invoice; the onus might shift to the importer or a fiscal representative.) The mandate effectively covers established taxpayers only, i.e. those under SIN’s jurisdiction. [bizlatinhub.com]
  • Government Entities: The requirement to issue e-invoices applies to taxpayers issuing invoices, not the government itself. Government bodies as buyers receive e-invoices from their suppliers, but they typically don’t issue VAT invoices (unless performing taxable activities). So the mandate’s burden is on registered vendors, not on state institutions.
E-Invoice Formats and Content Requirements:
Bolivia’s e-invoicing system uses a standardized XML format for all electronic fiscal documents. Key points on format and data:
  • Standard Format: Electronic invoices must be issued in XML 1.0 (UTF-8) format structured according to SIN’s specifications. The schema varies slightly by invoice type (there are 27 defined invoice sub-types covering different industries and use cases, from standard sales to export invoices, etc.). All invoice data – line items, tax amounts, buyer/seller details, etc. – are encoded in the XML and submitted to the tax authority. Printed representations (PDFs) can be produced for buyers, but the legal document is the XML file. [voxelgroup.net], [openenvoy.com] [voxelgroup.net]
  • Digital Signatures: Digital signatures are mandatory for certain invoice modalities. Specifically, under the “Online Electronic” mode (see below), each invoice’s XML must be digitally signed with an authorized electronic certificate. This ensures authenticity and integrity. For other modalities (e.g. “online computerized”), SIN-issued credentials are used instead of a signature, but in all cases the invoice is authenticated by the system. [edicomgroup.com], [basware.com] [fonoa.com]
  • Unique Identifiers: Each e-invoice includes several unique codes required by SIN: the CUF (Unique Invoice Code), the CUFD (Daily Unique Invoicing Code), and the CUIS (Unique System Code). The CUF uniquely identifies each invoice; the CUFD is a code generated by SIN once per day per taxpayer system – it’s included on all invoices of that day and expires every 24 hours. These codes tie the invoice to the taxpayer’s authorized system and ensure chronological control. Additionally, the printed invoice must show a QR code that encodes key data for verification. [edicomgroup.com]
  • Content & Fields: The electronic invoice must contain all information traditionally on a tax invoice: seller and buyer information (including the buyer’s tax ID if the amount exceeds a threshold of BOB 1,000), invoice number/series, date/time of issuance, description of goods or services, quantity, unit price, VAT amount, and the mentioned SIN codes. There are also specific document types for credit notes and debit notes (the only acceptable adjustment documents in case of refunds or cancellations). All these are standardized to facilitate automated validation. [vatcalc.com] [edicomgroup.com], [voxelgroup.net]
  • Invoice Modalities (Methods of Issuance): Bolivia’s system defines three main e-invoicing modalities for issuance, assigned by SIN depending on the taxpayer’s profile: [fonoa.com], [basware.com]
    • Online Elektrónica (Electronic in Line – EL): The taxpayer uses their own software or a service provider’s system to generate invoices in real time, with a digital signature. Invoices are transmitted instantly via the internet to SIN (cloud-based clearance). Suited for high-volume issuers; requires obtaining a digital cert from ADSIB (the agency overseeing digital certificates). [basware.com] [vatcalc.com]
    • Online Computarizada (Computerized in Line – CL): The taxpayer’s in-house or third-party software communicates with SIN’s platform in real time as well, but instead of a digital signature it uses SIN-issued credentials for authorization. This is also an automated online mode, typically for mid-volume taxpayers. [fonoa.com]
    • Portal Web (Online Web Portal – PW): The taxpayer manually issues invoices through SIN’s web portal (SIAT). This suits low-volume or small taxpayers – essentially entering invoice data into an official web form, which then generates the XML and clearance. No separate software needed.
      (There are also contingency methods: “Manual” for outages – using pre-printed receipts if the system is down – and “Prevalorada” for pre-valued ticket invoices in special cases. But these are exceptions; normal operations use one of the three above online modes.) [voxelgroup.net] [basware.com]
  • Regardless of modality, the output format is the same XML and the invoice must be cleared by SIN before it’s considered valid. Once cleared, the supplier provides the buyer either the XML or a human-readable copy (PDF) that includes the QR and reference codes proving clearance. [basware.com], [basware.com]
Transmission to Tax Authorities (Clearance Model & Timing):
Bolivia has adopted a clearance e-invoicing model. This means every invoice is transmitted to the tax authority at or before the moment of issuance for approval:
  • Real-time Submission: When an invoice is generated, it must be sent electronically to the SIN’s platform immediately (via web service or portal) and get a approval/validation in return. Only after SIN validates and registers the invoice is it considered officially issued. In practice, the process is instantaneous for online modalities – the system returns a clearance confirmation and the unique CUF code, which must appear on the final invoice. There is no allowed delay (“X days”) for normal online invoices; the data is delivered and checked on issuance. [basware.com], [openenvoy.com]
  • Clearance Acknowledgement: SIN’s system effectively “clears” the invoice by assigning the CUF and marking it in their database. The supplier then delivers the invoice to the buyer. (If using the SIN portal, the buyer can download it directly; if using third-party software, the supplier sends the XML/PDF to the customer after receiving SIN’s OK.) All invoice details are thus in the tax authority’s hands in real time. This enables the SIN to monitor sales immediately and greatly reduces the chance of unreported transactions. [basware.com]
  • Contingency and Delayed Transmission: In the event of technical difficulties (e.g. internet outage), the regime allows contingency invoices via the “Manual” modality (using pre-numbered paper or an offline system). However, any such invoices must be uploaded to SIN as soon as systems are restored. There is a mechanism where a Daily Code (CUFD) is pre-obtained, and any invoices issued under that offline code must be transmitted within that day (since the CUFD expires every 24 hours). So effectively, even in contingency, data reaches the authorities within 1 day of issuance. Normal operations expect immediate online transmission, and the law does not specify a grace window like “submit within X days” – the clearance is expected in real time by design. [edicomgroup.com]
  • E-Reporting of Invoice Data: Because Bolivia chose a clearance model, there is no separate periodic “e-reporting” obligation for individual invoices. The invoice itself serves as the report, and SIN’s system already receives all the required data invoice-by-invoice. Taxpayers do not need to send additional summary lists of invoices for VAT purposes (as some countries require) – the continuous transmission replaces that. For instance, there isn’t a distinct system where you upload monthly sales ledgers, since the SIN can derive that from the cleared invoices in its database. (Bolivia historically had the Purchase and Sales Register (RCV) requirement, where VAT payers list all invoices of the period. The SIN’s new “SIAT” central platform and tools like the RCV module still exist to facilitate reconciliation, but when all invoices are electronic, much of this can be automated.) In summary, “e-reporting” as a separate concept is largely subsumed by the e-invoice clearance process, rather than a distinct mandate with its own format or delay. [voxelgroup.net] [auxadi.com]
Data Provided & Timing to Authorities:
Upon clearance submission, the SIN receives all invoice data. This includes buyer and seller tax IDs, amounts, item details, and the system-generated codes. There is no extra data file required post-issuance – the XML invoice itself is the data. For VAT control, authorities have real-time access to: who issued the invoice, to whom, when, and for how much VAT. If a taxpayer is using the system properly, by the end of each day the tax authority already has that day’s transactional data. (This contrasts with some countries where businesses might have, say, 48 hours to report invoices to a government hub. In Bolivia the model is stricter real-time clearance.)
Penalties for Non-Compliance: Bolivia imposes significant penalties for failing to comply with e-invoicing obligations or invoice requirements generally. These can include fines and even temporary business closure, as summarized below:
  • Fines for Not Using E-invoicing: If a taxpayer is mandated to use a specific electronic modality and issues invoices outside that system (e.g. continuing to use manual invoices when they shouldn’t), SIN can levy monetary sanctions. A 2022 resolution (RND 102200000013) set specific fine amounts for such cases. For example, individuals or sole proprietors face a fine on the order of 500 UFV (inflation-adjusted units) – roughly B{{responseHTML}}nbsp;1,190 (Bolivianos) as of mid-2022 – for invoicing in a mode different than assigned. Corporate taxpayers face higher fines (the resolution provided a second, larger UFV amount for companies). These fines can apply per instance or per audit finding. Essentially, issuing invoices outside the mandated electronic system is treated as a formal tax violation, and penalties are formally codified in SIN’s sanction catalogs. [gosocket.net]
  • Failure to Issue Invoices (Invoice Omission): Bolivian tax law also strictly punishes not issuing an invoice at all for a taxable sale. The penalty can be closure of the establishment (“clausura”) in addition to fines. According to the Bolivian Tax Code (Law 2492 Art.164) and implementing norms, not issuing the required invoice leads to a graduated suspension of business operations: 6 days for the first offense, doubling for repeat offenses up to 48 days. This applies regardless of invoice format – but now that e-invoicing is mandatory, failing to issue an e-invoice when you should is equivalent to no invoice. On first offense, the business can avoid closure by paying a hefty fine (ten times the unbilled amount) immediately, but for repeat offenses the closure is enforced. In short, compliance with invoicing is taken very seriously, and habitual non-compliance can literally shut down one’s business for months. [boliviaimpuestos.com]
  • General Non-Compliance: Other infractions, such as not adapting systems by the deadline, might be treated as failures to comply with formal duties. The SIN’s schedule resolutions did not specify unique penalties for missing the go-live date, but standard tax procedure would deem any invoice issued outside the electronic system as an invalid invoice. This could mean the sale is treated as unreported, triggering back taxes and penalties for tax evasion in addition to the formal fine for wrong invoice format. Therefore, after the grace periods, any taxpayer who does not switch to e-invoicing as required risks both administrative sanctions and liability for unpaid tax.
  • Enforcement: The SIN has been active in enforcement campaigns. In early 2023, SIN announced it would control invoice issuance closely and apply sanctions to violators. Taxpayers can verify on SIN’s website which modality they are assigned and need to use, to avoid inadvertent non-compliance. The combination of automated controls (since SIN can see who hasn’t issued invoices electronically) and tough penalties means businesses must take the mandate seriously. In practice, large companies have largely complied, and the remaining smaller ones are expected to follow suit by the final 2026 deadline. [gosocket.net]
Archiving Requirements & Retention Period:
Taxpayers must archive electronic invoices and related records for a lengthy period for VAT control:
  • Digital Archiving: Bolivia’s rules require that the XML electronic invoices (and any human-readable versions) be kept by the issuer in secure electronic form. The invoices should remain intact and unalterable for the full retention period. If SIN or the buyer needs a copy in the future, the issuer should be able to provide it. Buyers are also advised to keep the invoices they receive (to support their VAT credit claims), although the legal obligation is mainly on issuers to preserve what they issue. [edicomgroup.com]
  • Retention Period: The standard retention period is 8 years for tax documents including invoices. This is counted from the date of issuance (and aligns with the statute of limitations and audit periods under Bolivian tax law). Notably, some sources mention 10 years in certain cases. In practice, 8 years is the minimum; if an invoice relates to a tax period still open or under review beyond 8 years, it should be kept until that closes. Bizlatinhub notes that by law invoices must be kept at least 8 years, and in some situations 10 years to cover any extended audit or legal requirements. To be safe, many companies adopt a 10-year retention policy. [basware.com], [openenvoy.com] [invopop.com], [bizlatinhub.com] [bizlatinhub.com]
  • Format of Archival: The law expects the original electronic format to be retained. So, the XML files should be archived, along with any digital signatures and metadata, to prove authenticity. If invoices were exchanged via the SIN portal, they reside in the SIN system (which buyers can access), but taxpayers should still keep copies. If printed copies were generated, those should be kept on file as well, but they do not substitute the digital record. Both a legible representation and the raw data file are recommended to be stored. [basware.com]
  • Legal Basis: Archiving and retention duties come from Bolivia’s commercial and tax regulations. The Commercial Code and tax norms generally mandate books and records (including invoices) be kept for a number of years. SIN explicitly reiterated the e-invoice retention requirement in its guidelines. For example, the tech guidelines (Normativa de Documentos Fiscales Electrónicos) specify that electronic documents must be stored securely for the full period and remain accessible to the tax authority on request. Non-compliance with retention can itself be penalized as a breach of formal duties. [edicomgroup.com]
  • Storage Solutions: Taxpayers can store invoices in-house or use third-party archiving solutions, as long as integrity is ensured. Given the volume of XML files, digital archiving solutions (with backups) are important. The SIN also likely retains a copy of all cleared invoices in its central database, but that does not absolve the company from maintaining its own archive. In summary, invoices must be kept for 8+ years in electronic form to meet VAT documentation requirements.
Pre-Filled VAT Returns (Declaración Prellenada):
One of the long-term benefits of Bolivia’s e-invoicing system is the possibility of pre-filled VAT returns using the invoice data collected by SIN.
  • Tax Authority Preparation of Returns: With all sales and purchase invoices being reported in real time, the tax authority can aggregate this information to assist in VAT return preparation. In fact, Bolivia’s SFE model explicitly envisions that SIN “will be in a position to produce pre-filled VAT returns for taxpayers” based on the e-invoice data. This mirrors approaches in countries like Italy, Spain, and Hungary, where the government uses e-invoice or e-reporting data to draft the VAT declaration for the taxpayer. [vatcalc.com]
  • Current Status: As of the latest updates (2024–2025), fully pre-populated VAT filings by SIN are not yet broadly implemented for all taxpayers. Taxpayers must still file their VAT returns, and most continue to use the Purchase and Sales Register (RCV) system to compute VAT due. However, SIN has significantly more data now to potentially pre-fill the figures. It’s expected that once the e-invoicing rollout covers all taxpayers, SIN may start providing draft VAT return figures (e.g., suggesting the total sales, total input tax based on invoices received, etc.). This isn’t confirmed as an official service yet, but the infrastructure is in place for it. Some sources in late 2021 noted that the aim of SFE’s introduction was precisely to allow SIN to pre‑populate tax returns for easier compliance. [vatcalc.com]
  • Practical Implications: Even without formal pre-filled returns, the e-invoice data is used for cross-checks. SIN can automatically compare a buyer’s claimed input VAT to the supplier’s reported output VAT since all invoices are in the system. Discrepancies can be flagged without waiting for an audit. In effect, this achieves much of what a pre-filled return would. When/if SIN does launch a pre-filled VAT return program, taxpayers would likely get an online draft in the MISIVA system (the VAT return portal) with certain fields already completed from SIN data, needing only to confirm or adjust any additional info. As of the latest known information, no official announcement of pre-populated returns for all taxpayers has been made, but the concept is anticipated as the next step in Bolivia’s digital tax evolution.
  • No Pre-Filled = Answering the Question: In direct terms: Bolivia does not yet provide pre-filled VAT returns to taxpayers, but the e-invoicing system is intended to enable this in the future. Taxpayers should still prepare and file their VAT returns, though they can expect SIN to have full visibility of the underlying numbers. [vatcalc.com]
References – Regulations & Official Resources:
Bolivia’s e-invoicing mandate is governed by a series of Regulatory Board Resolutions (Resoluciones Normativas de Directorio, RND) issued by SIN. Key ones include:
  • RND 102100000011 (11 Aug 2021): Established the framework of the new e-invoicing system and the initial group rollout. (This repealed earlier 2019 rules that had been suspended, effectively restarting e-invoicing in Dec 2021.) [impuestos.gob.bo]
  • RND 102100000012 and 102100000013 (Sept 2021): Designated Group 1 taxpayers (mostly large taxpayers) to start in Dec 2021. [sovos.com]
  • RND 102100000019 (Oct 2021): Listed Group 2 taxpayers to start by Apr 2022. [sovos.com]
  • Various 2022–2024 RNDs: e.g. RND 102200000010, 102200000024, 102300000019/020, 102400000002/003/004/005, etc., which correspond to Groups 3 through 10 deadlines (Apr 2023, Feb 2024, Mar 2024, Apr 2024, Jul 2024, Oct 2024, Dec 2024, Feb 2025). Each resolution contains annexes with the taxpayer lists in that group. [voxelgroup.net], [fonoa.com]
  • RND 102500000009 (Feb 24, 2025): This set the deadline of Sept 30, 2025 for Groups 10–12 and allowed their transitional use of prior systems till then. (Superseded by a later extension.) [auxadi.com]
  • RND 102500000036 (11 Sept 2025): This is the latest key resolution, extending the final implementation date to Mar 31, 2026 for Groups 9–12. It explicitly states that from Apr 1, 2026, those taxpayers must exclusively use e-invoicing and that the additional grace period was granted to allow remaining taxpayers to adjust systems. [impuestos.gob.bo] [impuestos.gob.bo], [impuestos.gob.bo]
  • RND 10-0033-16 (Nov 25, 2016) & RND 102200000013 (15 June 2022): These cover the sanctions regime. The former is a compendium of penalties for non-compliance with formal duties (including invoicing), and the latter (2022) amends it to introduce specific fines for not using the correct e-invoice modality. For instance, RND 102200000013 modified sanction 7.7 in the annex of 10-0033-16 to add penalties for issuing invoices in the wrong modality. [gosocket.net]
  • Official Resources: The Bolivian tax authority’s website provides information (in Spanish) on the e-invoicing system. The SIN has a dedicated section for normative documents (e.g., the link to Resoluciones Normativas on impuestos.gob.bo) where interested parties can find the full text of each RND. For example, the full text of RND 102500000036 (extension to 2026) is published on the SIN site. The SIN site also offers user guidance, such as FAQs and the Consulta de Modalidad service to check one’s assigned invoicing modality. Moreover, the VAT law (Law 843) and its regulations, and the Bolivian Tax Code (Law 2492) provide the legal backdrop for invoicing requirements and sanctions. [impuestos.gob.bo], [impuestos.gob.bo] [gosocket.net] [boliviaimpuestos.com], [boliviaimpuestos.com]
Conclusion:
In summary, Bolivia’s e-invoicing mandate is mandatory for all established VAT taxpayers, covering domestic B2B, B2C, and export transactions, implemented in a phased schedule through early 2026. Taxpayers must use the SIN-designated electronic format (XML) and modality to clear invoices in real time with the tax authority – paper invoices are being phased out. There have been temporary grace periods for gradual adoption, but these end by 2026, after which non-compliance will incur fines and possible business closures. Key elements like the clearance process, unique invoice codes, and digital archiving for 8 years are in place to ensure that the tax authority receives and can audit transaction data effectively. While no separate “e-reporting” obligations exist (since invoice clearance covers the data needs), the rich data being collected may allow Bolivia to introduce pre-filled VAT returns and further simplification for compliant taxpayers in the future. All participants in the Bolivian market should review the latest SIN resolutions and ensure their billing systems meet the current requirements and deadlines, as the country moves decisively toward fully electronic invoicing and tax reporting. [vatcalc.com] [auxadi.com], [vatupdate.com]
Sources:
Servicio de Impuestos Nacionales (SIN) – RND 102500000036 (11/09/2025); Auxadi (Bolivia tax digitalization update, June 2025); Orbitax/Pagero (Bolivia grace period for Group 4, Mar 2023); VATupdate (Bolivia extends e-invoicing deadlines to 2026); Fonoa (Bolivia e-invoicing deadlines blog, updated May 2025); Voxel (Bolivia e-invoicing guide, 2024); EDICOM (Bolivia e-invoicing overview); Basware (Compliance brief – Bolivia); VATCalc (Bolivia SFE model and pre-filled returns); BizLatinHub (Bolivia invoicing requirements for foreign companies); Gosocket (Article on Bolivia e-invoice sanctions, 2022); Bolivia Tax Code (Law 2492 art.164–170, as summarized in analysis). [impuestos.gob.bo] [auxadi.com] [orbitax.com] [vatupdate.com] [fonoa.com] [voxelgroup.net], [voxelgroup.net] [edicomgroup.com], [edicomgroup.com] [basware.com], [basware.com] [vatcalc.com] [bizlatinhub.com], [bizlatinhub.com] [gosocket.net] [boliviaimpuestos.com], [boliviaimpuestos.com]

 

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