Bolivia scraps the lodging sector's periodic additional-information report

What changed in detail

The Servicio de Impuestos Nacionales announced on 4 September 2026 that it has removed the formal obligation on the hotel and lodging sector to send periodic reports of additional information. The measure was made by Resolución Normativa de Directorio N° 102600000035 of 2 September 2026, which abrogates RND N° 102000000030 of 4 November 2020.

The announcement describes the relief as covering sole traders and companies providing temporary lodging throughout the country, “incluyendo hoteles y apart-hoteles, hostales y residenciales, alojamientos, cabañas y refugios de vacaciones, y otros establecimientos de pernocte” — the list ends open, so it is not exhaustive.

One filing remains. SIN states that taxpayers covered by the abrogated rule must send the information for the July–August 2026 period only, as the last submission, and are entirely relieved of the formal obligation from the following months.

SIN also records that removing the report does not limit its powers of control, verification, inspection, audit and investigation.

The resolution’s own text was not located on a SIN page when this record was written; the record rests on SIN’s own announcement of it, which names the resolution, its date and the instrument it abrogates.

What it means

The trap here is the final filing. This is a repeal that still asks for one more report, and a team that reads “eliminado” and switches the process off in September misses the July–August submission the resolution expressly preserves. Close the obligation after that filing, not before it.

Worth separating relief from exposure, too. What ends is a reporting formality; SIN went out of its way to say its audit powers are untouched. The underlying records that fed the report are still what an inspection would ask for, so retention practice should not move just because the submission does.