Enacted 🚨 Action required Invoice rules

Bolivia opens pilot testing for the Ley 1733 invoicing Anexo Tecnico

This page records one dated change. For the rules in Bolivia as they stand today, see the Bolivia guide →

Jurisdiction
Bolivia
Tax
VAT
Change type
Invoice rules
Status
Enacted
Impact
Action required
Announced
1 September 2026
Effective
1 October 2026
Authority
Servicio de Impuestos Nacionales (SIN), Bolivia
Systems
Invoicing, ERP, Tax engine
Verified
Fetched from official source · high confidence
Who this affects

Bolivian taxpayers operating an own or provider invoicing software system under the Sistema de Facturacion.

What to do

If you issue Bolivian fiscal invoices from your own or a provider invoicing system, download the Anexo Técnico Ley N° 1733 from impuestos.gob.bo and complete pilot testing and re-authorisation between 1 October and 16 November 2026.

InvoicingERPTax engine

The change

Resolución Normativa de Directorio Nº 102600000034 (La Paz, 1 September 2026) of Bolivia's Servicio de Impuestos Nacionales makes version 0.0 of the Anexo Técnico Ley N° 1733 available to taxpayers under the option Información Técnica Guías de Uso y Consultas on www.impuestos.gob.bo, as part of the adjustments to the Sistema de Facturación. Article 2 requires every taxpayer operating an own or provider invoicing software system to comply with that Anexo Técnico in order to start pilot-environment testing and obtain subsequent authorisation, from 1 October to 16 November 2026. The sole Additional Provision keeps the normative, technical and operational framework of RND Nº 102100000011 fully in force and mandatory until the RND implementing the invoicing-system changes is published and enters into force. The resolution records that, under the sole Final Provision of Ley N° 1733 of 27 May 2026, the Second Additional Provision amending Article 5 of Ley N° 843 enters into force on the first day of the month following publication of its implementing Supreme Decree.

What changed in detail

Resolucion Normativa de Directorio No. 102600000034 (La Paz, 1 September 2026), issued by Bolivia Servicio de Impuestos Nacionales, makes version 0.0 of the Anexo Tecnico Ley N. 1733 available to taxpayers under Informacion Tecnica - Guias de Uso y Consultas on impuestos.gob.bo, as part of adjustments to the Sistema de Facturacion.

Article 2 requires every taxpayer operating an own or provider invoicing software system to comply with that Anexo Tecnico in order to start pilot-environment testing and obtain subsequent authorisation, running from 1 October to 16 November 2026. The sole Additional Provision keeps RND No. 102100000011 fully in force until the RND implementing the invoicing- system changes is published and takes effect. The resolution also records that the Second Additional Provision of Ley No. 1733 amending Article 5 of Ley No. 843 will not enter into force until its own implementing Supreme Decree is published.

What it means

The pilot window is short and has a hard close: taxpayers who have not obtained authorisation by 16 November 2026 have missed the testing period this resolution sets, not just a recommendation. Because the underlying Article 5 amendment to Ley No. 843 depends on a Supreme Decree that has not yet been published, the pilot itself is being run against a technical annex whose final legal trigger date is still unknown, worth tracking as a separate, later date.

Proof

Que, conforme a la Disposición Final Única de la Ley N° 1733, de 27 de mayo de 2026, la Disposición Adicional Segunda que modifica el Artículo 5 de la Ley N° 843, entrará en vigencia a partir del primer día del mes siguiente de publicado su Decreto Supremo reglamentario.

That, in accordance with the sole Final Provision of Law No. 1733, of 27 May 2026, the Second Additional Provision amending Article 5 of Law No. 843 shall enter into force as of the first day of the month following the publication of its implementing Supreme Decree.

Resolución Normativa de Directorio Nº 102600000034 — Ajustes al Sistema de Facturación — Servicio de Impuestos Nacionales (SIN), Estado Plurinacional de Bolivia · captured 22 September 2026
Screenshot of Servicio de Impuestos Nacionales (SIN), Estado Plurinacional de Bolivia captured 22 September 2026, showing the quoted passage Source snapshot of the official page. Open full size ↗

Archived from the official distribution · www.impuestos.gob.bo

Sources

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