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Documentation on Bolivia

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Bolivia VAT (IVA) guidelines

Learn about Bolivia's IVA rules for businesses with our country guide — the 13% nominal rate (currently ~14.94% effective under the "por dentro" method pending Ley N° 1733's reform), NIT registration through the Padron Biometrico Digital, invoice requirements under the Sistema de Facturacion, and current e-invoicing status with the Servicio de Impuestos Nacionales (SIN).

E-Invoicing in Bolivia: SIN's Sistema de Facturación, Online Modalities and the 2026 Changes

Bolivia's e-invoicing system explained — the Sistema de Facturación under RND 102100000011 (in force 1 December 2021), its six modalities and three online ones, designation of taxpayers by SIN resolution in Groups 1 to 12, the abrogation of the Group 9–12 deadlines by RND 102600000038 on 30 September 2026, the Ley 1733 re-authorisation window (1 October – 16 November 2026), the 30 October 2026 homologation deadline, XML and SOAP validation with CUIS, CUFD and CUF codes, contingency rules, system authorisation and penalties.