SUMMARY
Bolivia has implemented a phased mandatory e-invoicing system (Sistema de Facturación Electrónica, SFE) for all VAT-registered businesses. This system utilizes a clearance model where invoices are transmitted in real time to the tax authority (SIN) for approval. The final deadline for all VAT-registered businesses to comply is April 1, 2026. Non-compliance results in penalties, including fines and potential business closure.
Key Information and Themes:
- Mandatory E-Invoicing:
- “Bolivia has introduced a phased mandatory e-invoicing system (Sistema de Facturación Electrónica, SFE) for all VAT-registered businesses.”
- The system is referred to as “Sistema de Facturación Electrónica (SFE).”
- It impacts “all VAT-registered businesses” operating in Bolivia.
- Implementation Timeline and Grace Period:
- The rollout began in late 2021.
- Large taxpayers (Group 1) were mandated on December 1, 2021.
- “A major extension was granted in Sept 2025 via RND 102500000036 (11 Sept 2025), pushing the final deadline to April 1, 2026.”
- Until March 31, 2026, businesses in Groups 9-12 can continue using older methods (SFV or pre-printed invoices) without penalty.
- “From April 1, 2026 onward, all VAT-registered taxpayers must issue invoices electronically via their assigned online modality, with no further leniency beyond the published extensions.”
- Scope of Transactions:
- “All domestic transactions are in scope. This includes business-to-business (B2B), business-to-consumer (B2C), and business-to-government (B2G) invoices within Bolivia.”
- “Export invoices issued by Bolivian companies must also be electronic and cleared through SIN.”
- Import transactions are out of scope.
- Taxable Persons in Scope:
- “The mandate applies to all persons ‘established’ in Bolivia who are registered for VAT (i.e. those with a local Tax ID, NIT).”
- “Non-established (foreign) companies without a local presence are not directly obliged to e-invoice in Bolivia.”
- Foreign businesses only need to comply if they register for Bolivian tax (obtain a NIT).
- E-Invoice Format and Data Requirements:
- Format: “Bolivia’s standard e-invoice format is a structured XML (v1.0 UTF-8) file aligned with SIN specifications.”
- Digital Signature: Required for certain modalities (e.g., “Electrónica en Línea”).
- Unique Identifiers: CUF (Código Único de Factura), CUFD, and CUIS.
- QR Code: Must be present on printed representations for verification.
- Required data fields: Seller/buyer information, invoice number, date/time, description of goods/services, quantities, unit prices, VAT, etc.
- Modalities: “Electrónica en Línea (Online Electronic, EL),” “Computarizada en Línea (Online Computerized, CL),” and “Portal Web en Línea (Online Web Portal, PW).”
- Transmission and Timing (Clearance Model):
- “Bolivia employs a full clearance system for e-invoicing. This means invoices have to be transmitted to the tax authority at the time of issuance (in real time) for validation.”
- The SIN system “clears” the invoice by issuing a unique approval code (CUF).
- “There is no separate periodic e-reporting of invoices – the real-time transmission is the reporting.”
- In case of technical outages, contingency methods are allowed, with invoices to be uploaded “as soon as systems are restored.”
- “Register of Purchases and Sales (Registro de Compras y Ventas, RCV)” remains as an auxiliary record.
- Penalties for Non-Compliance:
- “If a taxpayer required to use a specific e-invoicing modality issues an invoice outside the authorized system (for example, using paper when they should use electronic), it is considered a tax violation.”
- Fines can be imposed, potentially around “BOB 1,190…per infraction (approximately USD 170).”
- “More severe or continued non-compliance can result in temporary closure of the business premises (“clausura”) by the tax authorities.”
- Archiving Requirements & Retention Period:
- “Businesses must digitally archive electronic invoices and related documents.”
- “The official minimum retention period is 8 years for tax records including invoices.”
- Archives should preserve the original electronic format and signatures/metadata.
- Format of E-Reporting:
- “Bolivia does not have a separate ‘e-reporting’ system distinct from e-invoicing…There is no additional periodic report…specifically labeled as ‘e-reporting’ for sales invoices – the clearance system fulfills that function.”
- Pre-Filled VAT Returns:
- “Currently, Bolivia does not provide pre-filled VAT returns to taxpayers.”
- However, the system has the future capability to “pre-populate VAT declarations.”
- Official References:
- “RND 102100000011 (11 Aug 2021)” established the e-invoicing framework.
- “RND 102500000036 (issued 11 Sept 2025)” extended the final implementation deadline.
- “VAT Law 843” and “Bolivian Tax Code (Law 2492)” provide the legal basis.
Recommendations:
- VAT-registered businesses in Bolivia should ensure they are compliant with the e-invoicing mandate by April 1, 2026.
- Businesses should review the official regulations published by the SIN (impuestos.gob.bo).
- Businesses should consult with tax professionals to ensure full compliance.
INDEPTH ANAYSIS
Bolivia has introduced a phased mandatory e-invoicing system (Sistema de Facturación Electrónica, SFE) for all VAT-registered businesses, covering domestic B2B, B2C, B2G sales and exports. This uses a clearance model where invoices are transmitted in real time to the tax authority (SIN) for approval. Below is an overview of the implementation timeline, scope, requirements, and related obligations, based on the latest external sources: [vatupdate.com], [vatupdate.com]
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Implementation Timeline & Grace Periods: Bolivia’s e-invoicing rollout began in late 2021 and is being completed in stages. Large taxpayers (Group 1) were first mandated on Dec 1, 2021, with successive groups coming on board through 2022–2024. A major extension was granted in Sept 2025 via RND 102500000036 (11 Sept 2025), pushing the final deadline to April 1, 2026. This means that until March 31, 2026, taxpayers in the last groups (9–12) can continue using prior billing methods (the legacy computerized system SFV or even pre-printed paper invoices) without penalty. From April 1, 2026 onward, all VAT-registered taxpayers must issue invoices electronically via their assigned online modality, with no further leniency beyond the published extensions. In short, the grace period is a transitional allowance up to the new deadline during which affected businesses can still use old invoicing systems; after that date, electronic invoicing becomes absolutely mandatory. [vatupdate.com], [comarch.com] [comarch.com]
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Scope of Transactions: All domestic transactions are in scope. This includes business-to-business (B2B), business-to-consumer (B2C), and business-to-government (B2G) invoices within Bolivia. Export invoices issued by Bolivian companies must also be electronic and cleared through SIN. Import transactions, however, are out of scope of Bolivia’s e-invoicing mandate. (Foreign suppliers don’t issue Bolivian fiscal invoices, so imports are handled via customs processes, not the SFE system.) [vatupdate.com]
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Taxable Persons in Scope: The mandate applies to all persons “established” in Bolivia who are registered for VAT (i.e. those with a local Tax ID, NIT). The rollout schedule staggered these taxpayers by size/sector, but by 2026 virtually 100% of VAT-registered businesses must comply. Non-established (foreign) companies without a local presence are not directly obliged to e-invoice in Bolivia. Only if a foreign business formally registers for Bolivian tax (obtains a NIT) would it fall under the e-invoicing requirements. Government entities themselves generally are recipients in B2G scenarios rather than issuers, so the onus is on the registered vendors to issue e-invoices when selling to public bodies. [vatupdate.com]
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E-Invoice Format and Data Requirements: Bolivia’s standard e-invoice format is a structured XML (v1.0 UTF-8) file aligned with SIN specifications. A digital signature is required for certain invoice types (notably the “Electronic Online” modality) to ensure authenticity. Each invoice must include unique identifiers assigned by the tax system, notably: the CUF (Código Único de Factura – unique invoice code), a daily unique code (CUFD), and a system code (CUIS). In addition, a QR code must appear on any printed representation to allow verification. The content of the e-invoice must contain all the traditional invoice data fields: seller and buyer information (and for B2C above a certain amount, the buyer’s name or ID), invoice number, date/time of issuance, description of goods or services, quantities, unit prices, applicable VAT, etc., using specific SIN-prescribed catalogs for things like product codes or unit measures. Nota: Bolivia’s tax authority assigns each taxpayer one of several invoice modalities for compliance. The primary online modalities are: Electrónica en Línea (Online Electronic, EL) – which uses a digital signature, Computarizada en Línea (Online Computerized, CL) – authenticated via credentials, and Portal Web en Línea (Online Web Portal, PW) – a web interface for manual entry. Regardless of modality, the output is the required XML and must be cleared by SIN before it is valid. There are also special cases like Pre-valorada (Pre-valued) and a contingency Manual method, but these are limited scenarios. [vatupdate.com] [vatupdate.com], [vatcalc.com] [vatupdate.com], [basware.com] [basware.com]
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Transmission & Timing (Clearance Model): Bolivia employs a full clearance system for e-invoicing. This means invoices have to be transmitted to the tax authority at the time of issuance (in real time) for validation. The SIN’s system instantly checks and “clears” the invoice by issuing back the unique approval code (CUF) and acknowledgment. Only then is the invoice considered a legal fiscal document. There is no separate periodic e-reporting of invoices – the real-time transmission is the reporting. Essentially, each invoice’s data is received by SIN immediately, removing the need for a later summary report of those transactions. (For example, there’s no “send invoice data within X days” requirement; it’s submitted instantly upon issuance). In case of technical outages (e.g. internet down), taxpayers are allowed to use contingency methods and must upload any pending invoices to the SIN as soon as systems are restored to still get them cleared. The Register of Purchases and Sales (Registro de Compras y Ventas, RCV) remains in use as an auxiliary record, but it largely serves reconciliation since the authority already has each invoice in its database. [vatupdate.com]
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Penalties for Non-Compliance: Bolivia has strict enforcement for those failing to comply with e-invoicing obligations. If a taxpayer required to use a specific e-invoicing modality issues an invoice outside the authorized system (for example, using paper when they should use electronic), it is considered a tax violation. Fines can be imposed – one source cites a fine around BOB 1,190 (Bolivian bolivianos) per infraction (approximately USD 170) for individuals or small offenders, though amounts can vary. More severe or continued non-compliance can result in temporary closure of the business premises (“clausura”) by the tax authorities, in addition to monetary penalties. In practice, after the final deadline, any invoice not issued through the required electronic system would be treated as non-issued for tax purposes, exposing the seller to liabilities. The SIN has publicly stated it will closely monitor invoice compliance and apply sanctions as needed. It’s therefore critical for businesses to adapt by the mandated dates. [vatupdate.com]
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Archiving Requirements & Retention Period: Businesses must digitally archive electronic invoices and related documents. The official minimum retention period is 8 years for tax records including invoices. This means the XML e-invoice files (and any human-readable versions like PDF copies) should be stored securely and remain accessible for eight years in case of audit. Some industry guidance suggests keeping records for 10 years to be safe (aligning with general practices or in case of changes in law), but 8 years is the statutory requirement currently indicated by Bolivian regulations. The archives should preserve the original electronic format and any required signatures/metadata to ensure integrity. Businesses are expected to produce these electronic records on request to the authorities. [basware.com], [basware.com] [vatupdate.com]
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Format of E-Reporting (if any): Bolivia does not have a separate “e-reporting” system distinct from e-invoicing for ongoing transaction reporting. Since the e-invoices are cleared in real time, the tax authority already receives transaction data continuously. There is no additional periodic report (e.g. no requirement to send a monthly or quarterly listing of invoices) specifically labeled as “e-reporting” for sales invoices – the clearance system fulfills that function. (For other tax information, businesses still file VAT returns and possibly certain summaries like the RCV, but there isn’t a standalone invoice-reporting mandate apart from issuing the e-invoice itself.) Thus, no separate data transmission timeline (like “X days after invoice issuance”) is applicable – the data goes to SIN immediately at issuance. [vatupdate.com]
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Pre-Filled VAT Returns: Currently, Bolivia does not provide pre-filled VAT returns to taxpayers. Taxpayers must still compile and file their VAT returns manually (or via their accounting systems). However, because the SIN now gathers detailed invoicing data through the electronic system, it has the capability in the future to pre-populate VAT declarations. The intention (stated when SFE was first conceived) was that once e-invoicing is universal, the tax authority could leverage that data to offer pre‐filled VAT return forms to taxpayers, similar to what some countries like Spain or Italy have done. As of the latest updates through 2024–2025, this feature isn’t broadly implemented yet in Bolivia, but the groundwork is in place. We may see pre-filled VAT forms or simplified compliance processes in coming years using the accumulated e-invoice data. [vatupdate.com], [vatcalc.com]
Official References: Bolivia’s National Tax Service (Servicio de Impuestos Nacionales, SIN) has published several regulations underpinning these requirements. The foundational regulation was RND 102100000011 (11 Aug 2021), which established the e-invoicing framework. The most recent key update is RND 102500000036 (issued 11 Sept 2025), which extended the final implementation deadline for Groups 9–12 to March 31, 2026 (making e-invoicing obligatory for all from April 1, 2026). Taxpayers can find the full text of these Resoluciones Normativas on the official SIN website (impuestos.gob.bo) – for example, RND 102500000036 is available on SIN’s site. Additionally, Bolivia’s VAT Law 843 and the Bolivian Tax Code (Law 2492) provide the legal basis for electronic invoicing and sanctions for non-compliance. It’s advisable for businesses to review these official materials or consult tax professionals to ensure full compliance with the current e-invoicing mandates and timelines in Bolivia. [impuestos.gob.bo] [impuestos.gob.bo], [impuestos.gob.bo]
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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