Bolivia makes online invoicing the only option for its fourth taxpayer group from 1 February 2024 (RND 102300000026)
This page records one dated change. For the rules in Bolivia as they stand today, see the Bolivia guide →
- Jurisdiction
- Bolivia
- Tax
- VAT (IVA)
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 1 February 2024
- Effective
- 1 February 2024
- Instrument
- BO-NORMATIVE-RESOLUTION-102300000026
- Authority
- Servicio de Impuestos Nacionales (SIN), Bolivia
- Verified
- Fetched from official source · high confidence
Bolivian taxpayers designated in the fourth online-invoicing group by RND 102200000024 of 10 November 2022.
No action — monitoring only. Obligation already in force.
Resolución Normativa de Directorio (RND) N° 102300000026 of the Bolivian Servicio de Impuestos Nacionales (SIN), La Paz, 23 August 2023, extended the transitional implementation period for the fourth group of contributors under the SIAT online invoicing system (originally designated by RND N° 102200000024 of 10 November 2022) to 31 January 2024. From 1 February 2024 taxpayers in this group must issue digital fiscal documents exclusively via their assigned online invoicing modality. Enacted before the window start (23 August 2023); in force from 1 February 2024.
What changed in detail
RND 102200000024 of 10 November 2022 designated Bolivia’s fourth group of taxpayers that must adopt an online invoicing modality. RND 102300000024 of 1 August 2023 then gave that group a transition: until 30 September 2023 it could issue fiscal documents either through its assigned online modality or through the Computarizada SFV or manual modality it used before.
Resolución Normativa de Directorio No. 102300000026, issued in La Paz on 23 August 2023 after requests from several taxpayer sectors, extended that transition to 31 January 2024.
Paragraph II sets the end point. From 1 February 2024, taxpayers covered by RND 102200000024 must issue fiscal documents only through their assigned online invoicing modality. The Computarizada SFV and manual options ended for this group on that date.
What it means
This is spent as a transition and in force as an obligation. Since 1 February 2024, a fourth-group taxpayer issuing on the old computerised or manual modalities is not issuing valid fiscal documents. None of the SIN’s resolutions from late 2023 to early 2026 reopened the transition for this group. The 2026 abrogation in RND 102600000038 covered the ninth to twelfth groups only.
Members of this group that run their own or a provider’s invoicing software now also face the Ley 1733 technical annex, which they must meet to pass the SIN’s pilot testing from 1 October to 16 November 2026.
Proof
A partir del 01 de febrero de 2024, los contribuyentes alcanzados por la RND Nº 102200000024 de 10 de noviembre de 2022, deberán emitir Documentos Fiscales únicamente a través de la modalidad de facturación en línea asignada.From 1 February 2024, taxpayers covered by RND No. 102200000024 of 10 November 2022 must issue Fiscal Documents solely through the assigned online invoicing modality.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · RND N° 102300000026 — Transitoriedad en la implementación de modalidades de facturación en línea, cuarto grupo (La Paz, 23 de agosto de 2023) · www.impuestos.gob.bo