Bolivia requires the Banco Central official exchange rate on foreign-currency fiscal documents

What changed in detail

The Servicio de Impuestos Nacionales issued RND N° 102600000026 in La Paz on 15 July 2026, amending paragraph IX of article 25 of RND N° 102100000011 (the Sistema de Facturación rules of 11 August 2021). It entered into force on publication.

The amended paragraph requires that where a transaction is in foreign currency, the fiscal document record the Tipo de Cambio Oficial (TCO) in force at the transaction date, as officially published by the Banco Central de Bolivia. Entities of the national financial system may instead use the foreign-currency rate determined under rules issued by the Autoridad de Supervisión del Sistema Financiero (ASFI).

Two carve-outs survive in the same paragraph. Invoices issued in Zonas Francas and Facturas Prevaloradas for international flight boarding charges may state the amount in bolivianos and/or its foreign-currency equivalent. Facturas Comerciales de Exportación state the amount in bolivianos and/or its foreign-currency equivalent, applying the customs rules in force.

The resolution’s recitals place it in context: the Ministry of Economy and Public Finance established a flexible exchange-rate regime by Resolución Ministerial N° 245 of 26 June 2026, and the BCB approved the Reglamento de Operaciones Cambiarias by Resolución de Directorio N° 88/2026 of the same date, setting the procedure for determining the official boliviano/US dollar rate.

What it means

For most of the last decade Bolivia’s exchange rate was fixed, which made the rate on an invoice a formality. It is not one any more. Once the regime is flexible, the TCO becomes a daily value that has to be fetched, stored against the document, and reproduced identically on any credit note or amendment — an integration requirement, not a template field.

The trigger is the transaction date, not the issue date or the posting date, so a system that stamps invoices with the rate at the time of printing will drift on anything issued late. The ASFI alternative for financial institutions and the Zona Franca and export carve-outs mean several rate sources can coexist inside one group; decide per document type rather than per entity.