Bolivia | Tungsten Network

Phased implementation of e-invoicing mandate

Ryan Golds — Thu, 07 Jul 2022 07:01:56 +0000

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 1^st October 2022 and all indications suggest that the roll-out of the Bolivian e-invoicing mandate is on schedule.

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E-invoicing with larger taxpayers

Ryan Golds — Fri, 12 Nov 2021 00:00:00 +0000

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 1^st 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.

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Updated billing regime from December 2021

Ryan Golds — Wed, 06 Oct 2021 21:00:00 +0000

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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