Regulatory updates - Bolivia

Bolivia's tax authority, the Servicio de Impuestos Nacionales (SIN), has issued Resolución Normativa de Directorio No. 102600000038. The resolution repeals RND Nos. 102400000004, 102400000005, 102400000012 and 102400000025.

With this change, taxpayer groups 9, 10, 11 and 12 no longer have fixed dates to start issuing Fiscal Documents under their assigned online modality. Group 9 has 1,119 taxpayers, group 10 has 3,525, group 11 has 4,061 and group 12 has 19,268.

The move is tied to Law No. 1733 of May 27, 2026, which sets out how VAT is determined on the net sale price and how it must appear separately on the Fiscal Document. According to the resolution, the new VAT rules take effect on the first day of the month after the implementing supreme decree is published.

Going forward, the SIN will periodically assign an online invoicing modality to VAT taxpayers that have not yet adopted one as of the publication date. Membership in a group defined by resolution will no longer decide who must start, so the obligation begins with each individual assignment.

The resolution does not set new dates, an assignment calendar or penalties, and it does not explain how assignments will be communicated. It also leaves open what happens to the two transitional resolutions cited in its considerations.

Online invoicing is still mandatory. It simply becomes enforceable once the SIN makes the assignment, so taxpayers without a modality should follow official SIN channels and get their systems ready.

Bolivia’s National Tax Service (SIN) has issued Normative Resolution No. 102600000006, which establishes new requirements for the internal, interprovincial, and interdepartmental transport of goods acquired in the domestic market when they are presented at Customs/Tax Inspection Points adjacent to border areas.

The resolution aims to strengthen control, verification, and inspection mechanisms by ensuring that goods transported within Bolivia are supported by purchase invoices that are verifiable and registered in the Tax Administration’s database.

To avoid confiscation/seizure of goods during control operations, the purchase invoices presented as supporting documentation must be issued exclusively through one of the following Online Invoicing modalities:

• Electronic Online Invoicing
• Computerized Online Invoicing
• Web Portal Online Invoicing

These invoices must be duly registered in the SIN database.

This requirement applies specifically when invoices are presented at the border-adjacent inspection points, as support for the transport of domestically purchased goods.

The Board of Directors’ Normative Resolution enters into force on May 4, 2026.

On September 11, 2025, SIN published a new resolution No. 102500000036 extending the deadline for issuing electronic tax documents through the online invoicing modality for the taxpayers in groups 9, 10, 11, and 12.

The deadline for compliance has been extended from October 1, 2025, to April 1, 2026. The new resolution affects 27,973 taxpayers listed in the original resolutions:

• RND No. 102400000004
• RND No. 102400000005
• RND No. 102400000012
• RND No. 102400000025

Until March 31, 2026, taxpayers listed above are allowed to issue electronic tax documents through the online billing modality and/or computerized billing SFV (temporary billing method) or the manual system (pre-printed invoices) used in the past.

Taxpayers in groups 9-12 can check their assigned invoicing modality via the “Consulta Modalidad Destino” link or by reviewing the taxpayer list in the relevant resolutions.