Bolivia lets taxpayers change regime and taxpayer type online, and adds QR-verifiable NIT certificates

What changed in detail

Bolivia’s Servicio de Impuestos Nacionales issued Resolución Normativa de Directorio N° 102600000031 on 13 August 2026, modifying RND N° 102500000017 on the Registro Nacional de Contribuyentes. Taxpayers may now request, online or in person, a change of taxpayer type between Persona Natural and Empresa Unipersonal, and a change of regime between the simplified and special regimes and the General Regime. A new Chapter V creates electronic services, available through the tax authority’s website, for consulting NIT status, certifying registration in the Registro Nacional de Contribuyentes, and certifying non-possession of a NIT — each issued with a verifiable QR code. The Resolution entered into force on the date of its publication.

What it means

Two changes land together here: a self-service route for changing registration type or regime that previously required an in-person process, and a QR-verifiable digital certificate that lets a third party — a bank, a counterparty, another government office — check a Bolivian taxpayer’s registration status without relying on a paper document. For anyone who has had to manually verify a Bolivian counterparty’s NIT status, the QR-verifiable certificate through the Oficina Virtual Tributaria is the more durable change of the two.