10.06.21
Updated billing regime from December 2021
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.
Compliance is complicated
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Browse Bolivia updates
E-invoicing obligations for new wave of taxpayers
- Mandate information
E-invoicing obligations for further taxpayers
- Mandate information
E-invoicing delay for final wave of taxpayers
- Mandate information
Transition period of the third group of taxpayers extended
- Mandate information
E-invoicing scope further extended
- Mandate information
Easing of compliance rules
- Country updates
Phased implementation of e-invoicing mandate
- Country updates
E-invoicing with larger taxpayers
- Mandate information
Updated billing regime from December 2021
- Mandate information