Bolivia opens a route to cancel fiscal documents after the day-9 deadline

What changed in detail

RND N° 102600000025, issued in La Paz on 13 July 2026, amends article 38 of RND N° 102100000011 (Sistema de Facturación) by inserting third, fourth and fifth paragraphs into paragraph II. It entered into force on publication.

The new text creates two routes for cancelling a fiscal document outside the deadline set in that paragraph, distinguished by whether the related return has been filed:

• Where no Declaración Jurada has been filed, the documents may be reported for same-day attention at the counters of the taxpayer’s GRACO or Gerencia Distrital, presenting supporting documentation.
• Where a Declaración Jurada has been filed, cancellation must be requested by formal note with supporting documentation addressed to the taxpayer’s Gerencia Distrital or GRACO. SIN assesses the submission and notifies an Administrative Resolution of approval or rejection through the taxpayer’s buzón tributario, within a maximum of six months from the next working day after the request is generated.

A third new paragraph confirms that accepting a cancellation does not prevent SIN from later exercising its powers of control, verification, audit and investigation over the same documents.

A transitional provision allows cancellation requests for fiscal documents issued before the resolution took effect to follow the procedure in article 38 of RND N° 102100000011 until 30 November 2026.

What it means

Until now a missed cancellation deadline left a taxpayer with a fiscal document that could not be withdrawn. There is now a route, but it is a case-by-case administrative one rather than a self-service correction, and the six-month determination window means a document can sit unresolved across two or three filing periods.

The split by filing status is the practical dividing line: an unfiled period is handled at the counter on the day, a filed one becomes a formal request with a six-month clock. That is a strong argument for catching cancellations before the return goes in. The closing paragraph is a reminder rather than a threat — approval of a cancellation is not a clearance, and the underlying transaction stays auditable.