Bolivia is advancing with the update of its tax system. The National Tax Service (SIN) has established transitory deadlines for the mandatory implementation of electronic invoicing. The measure is especially aimed at those of the General Regime. 

Deadlines for the implementation of electronic invoicing 

According to the Regulatory Resolution of the Board of Directors (RND) No. 102500000009, issued on February 24, 2025, the taxpayers of the 10th, 11th and 12th groups have until September 30, 2025 to adapt to the electronic invoicing modality assigned.  

During this transitional period, they may continue to use their previous billing systems. The electronic tools are the SFV or manual computerized modality. As of October 1, 2025, the issuance of tax documents must be done exclusively through the assigned electronic invoicing. 

This measure delimits the digitalization process of the Bolivian tax system.  The ruling has allowed 85% of the tax collection to come from the issuance of electronic invoices. 

Benefits of electronic invoicing 

The implementation of electronic invoicing offers several benefits for both taxpayers and the tax administration: 

  • Tax collection efficiency: digitalization allows for greater efficiency in tax collection, reducing operating costs, and the risk of tax evasion. 
  • Ease of compliance with obligations: taxpayers can issue and register their tax documents quickly and securely, facilitating compliance with their tax obligations. 
  • Access to digital tools: the SIN has developed multiple digital tools, such as: 
  • Mobile Biller 'SIAT in your hands': it allows taxpayers to issue invoices from their mobile devices. 
  • Register of Purchases and Sales (RCV): facilitates the registration of transactions for taxpayers of the General Regime. 
  • Electronic Invoicing Desktop Application (SIAT Desktop): a tool for issuing invoices from desktop computers. 

The implementation of electronic invoicing represents a significant leap forward in modernizing the country's tax system. The Bolivian government aims to enhance tax collection efficiency while simultaneously simplifying tax compliance for taxpayers. 

Given this digital transformation, it is advisable to remain vigilant regarding tax declaration obligations. Therefore, please do not hesitate to contact us if you are interested in efficient and secure management of your multinational corporations' or investment fund's tax obligations in Bolivia. 

Furthermore, we can also offer you our technological platform, MySPV, to manage all your tax processes in a single, reliable location. 

At Auxadi, we offer comprehensive services in accounting, tax, payroll, and corporate legal services to multinationals and funds. With experience since 1979 and a presence in over 50 countries, including 22 proprietary subsidiaries, our advanced technological platform and proven methodology enable us to guarantee efficient management in compliance with local regulations. 

Can Auxadi help?

Auxadi can become your ideal partner. We offer a one stop shop value added outsourcing services in the areas of accounting and reporting, tax compliance, payroll management and representation services, among others.

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All information contained in this publication is up to date on 2024. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.