Bolivia Expands E-Invoicing Mandate
with New Taxpayer Wave

In Bolivia, the government has adopted an incremental approach to implementing their e-invoicing strategy. This involves gradually imposing e-invoicing obligations on multiple, relatively small groups to ensure a smooth transition.

The National Tax Service (SIN) has issued Directory Regulatory Resolution 102400000002, which requires a 7th wave of taxpayers to comply with e-invoicing obligations through the Sistema De Facturacion (SFE) starting from July 1, 2024.

Further details can be found via the following link:

https://www.impuestos.gob.bo/ckeditor/plugins/imageuploader/uploads/820132ca1c.pdf