Bolivia

E-invoicing obligations for new wave of taxpayers Last month, Kofax commented on Bolivia’s e-invoicing expansion, which stretched to a fifth group of taxpayers. The e-invoicing drive continues apace, with the Bolivian government now announcing a sixth group of taxpayers to be subject to e-invoicing obligations.   Resolution N° 102300000020 imposes e-invoicing commitments on further taxpayers, who will now be obliged to issue e-documents.   The requirement to comply will take effect from 1 September 2023.  Following the format of the earlier resolution, impacted taxpayers can find further details in the resolution annex. 

E-invoicing obligations for further taxpayers Bolivia’s e-invoicing phased implementation drive continues apace, with a new wave of taxpayers now obliged to adhere with Bolivia’s e-invoicing requirements.  The Servicio de Impuestos Nacionales, or Bolivia’s National Tax Service, via RND No. 102300000019, have instructed a fifth wave of taxpayers to comply with e-invoicing regulations.   The obligation will come into effect on 1 August 2023 and instructs specific taxpayers to issue digital tax documents via the online billing modality.  The annex in the resolution identifies impacted taxpayers, and brings Bolivia closer to concluding e-invoicing in the country as the new wave of taxpayers will now be expected to abide by the Sistema De Facturacion Electronica(SFE) obligations.  

E-invoicing delay for final wave of taxpayers Our recent posts have commented on the trajectory of e-invoicing in Bolivia, which has elected to use phased implementation for the expansion of e-invoicing across the country.  The e-invoicing implementation in the country is now entering its final stage. The fourth, and final wave of taxpayers in Bolivia, was due to be tasked with e-invoicing obligations from 1 April 2023. This has now been delayed to 1 June 2023.  Bolivia implemented mandatory e-invoicing via the Sistema de Facturacion Electronica (SFE) in December 2021. Despite delays in the application of e-invoicing due to the pandemic, the final wave of taxpayers joining the e-invoicing obligations should conclude the process of e-invoicing in the country.  

Transition period of the third group of taxpayers extended The Bolivian tax administration (SIN) has released new resolution Nº 102200000025, which extends the transition period of selected taxpayers to implement e-invoicing. Initially, taxpayers of the third group were expected to be adhere to e-invoicing obligations as of 1 December 2022. However, the resolution extends this to 1 February 2023.

E-invoicing scope further extended We have previously communicated regarding Bolivia’s e-invoicing mandate, which has been gaining pace.  The scope of Bolivia’s e-invoicing mandate has further been extended- on 11 November 2022, the Service of National Taxes (SIN) published the fourth group of taxpayers who are now assigned required to comply with e-invoicing regulations.   Impacted taxpayers are cited in Resolution No. 102200000024 and will need to start issuing fiscal documents.  

Easing of compliance rules In July, we communicated on Bolivia’s swift acceleration of its e-invoicing mandate.   The Bolivian Tax Authorities have now published what will certainly be welcome news for taxpayers- the easing of some its compliance regulations, further to Law No. 1448, dated 25 July 2022 in the Official Gazette.   Significant changes include:  

• An extension of the time limit to pay outstanding tax amounts without a penalty from 10 days to 20 days 

• The penalty for unpaid tax obligations will be reduced to from 100% of the unpaid tax to 60% of the unpaid tax. 

Information about Bolivia’s e-invoicing mandate can be found here. 

Phased implementation of e-invoicing mandate 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.

E-invoicing with larger taxpayers

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.

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.